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CODE OF LAWS 
OF 

SOUTH CAROLINA 

1942 

IN FIVE VOLUMES 



Prepared, edited, annotated, and printed under the supervision 
and direction of the Code Conunissioner, with the assist- 
ance, in an advisory capacity, of the Committee on 
Statutory Laws of the General Assembly 
of South Carolina 



VOLUME 2 

CIVIL CODE, §§ 2038 thru 4913 



Jacobs Press 

Clinton, S. C. 

1942 



Copyright 1942 

BY 

The State of South Carolina 



Table of Contents 



CIVIL CODE 



PART I 
INTERNAL ADMINISTRATION OF THE GOVERNMENT 



TITLE 23 

JURISDICTION OF THE STATE— GENERAL ASSEMBLY— STATUTES 

—PUBLIC REPORTS AND DOCUMENTS— PUBLIC 

PROPERTY— CENSUS 

Skc. 
Chapter 93. Jurisdiction of the State and Places Ceded to the 

United States 2038 

The General Assembly 2052 

General Provisions 2052 

Claims Against the State 2071 

Introduction of Measures for Private Purposes 2074 



Chapter 
Article 
Article 
Article 
Article 



94. 
1. 
2. 
3. 

4. 



Chapter 
Chapter 
Chapter 
Chapter 
Article 

Article 
Article 
Article 
Article 



95. 
96. 
97. 
98. 
1. 

2. 
3. 

4. 
5. 



General Provisions Relating to Legislative Enact- 
ments 

Public Printing 

Statutes . 



Public Reports and Documents 

Public Property and State Debts 

The Sinking Fund Commission and the Forfeited 

Land Commission 

State Finance Committee 



Chapter 99. 



The Board of Phosphate Commissioners 

The Historical Commission 

State House, Confederate Home and Other 

erty 

The Census 



Prop- 



2079 
2084 
2106 
2119 
2136 

2136 
2196 
2208 
2231 

2242 
2256 



Chapter 100. 
Chapter 101. 
Chapter 102. 



Article 
Article 
Article 
Article 
Article 



1. 
2. 
3. 

4. 
5. 



Chapter 103. 
Article 1. 



TITLE 24 

ELECTIONS 

Qualification and Registration of Electors 

Voting Precincts 

Manner of Conducting Elections and Returning 
Votes 



General Election 

Board of County Canvassers- 
Board of State Canvassers— 



2267 
2296 

._2298 
2298 
2310 
2317 
2330 



New Election on Certain Contingencies 

Persons engaged in National Defense Activities vote 
by Absentee Ballots, Cities of 6,000 to 6,500 2.330-1 

Election of Senators and Representatives in Con- 
gress and Electors of President and Vice President 2331 

Election of Senators and Representatives in Con- 
gress 2331 



Article 


2. 


Chapter 


104. 


Chapter 


105. 


Article 


1. 


Article 


2. 


Article 


3. 


Article 


3- 


Article 


3- 


Article 


3- 



Article 

Article 
Article 



Sec. 
Election of Electors of President and Vice President 2336 

Election of County Officers... 2350 

Primary Elections 2352 

Conduct of Primary Elections. 2352 

Ballots and Booths at Primary Elections..... 2373 

Primary Elections in Cities of 40,000 or More 2383 

3-A. Primary Elections Nominate Mayor and Council- 
men in Cities of 25,000 and not over 29,000 2400-1 

3-B. Primary Elections for Mayor and Councilmen in 

Cities of 29,000 and not over 30,000 2400-5 

3-C. Primary Elections in Cities over 50,000 and Under 
100,000 Having Commission Form of Govern- 
ment 2400-7 

3-D. Municipal Primaries, Counties with City of 6,000 

to 6,500 2400-11 

4. General Provisions Governing Primary Elections 2401 

5. Provisions Relating to Primary Elections in Certain 

Counties ...2418-1 



Chapter 


106. 


Chapter 


107. 


Article 


1. 


Article 


2. 


Article 


2-A. 


Article 


3. 


Article 


4. 


Article 


4-A, 


Article 


5. 


Chapter 


108. 


Article 


1. 


Article 


2. 


Article 


3. 


Article 


4. 


Article 


4-A. 


Article 


5. 


Article 


6. 


Article 


7. 


Article 


8. 


Article 


9. 


Article 


10. 


Article 


11. 


Chapter 


109. 


Article 


1. 


Article 


1-A. 


Article 


2. 


Article 


3. 


Article 


4. 



TITLE 25 

TAXES AND TAXATION 

State Tax Commission 2419 

State Revenue Laws 2435 

Income Tax 2435 

Inheritance Tax 2480 

Estate Tax 2504-1 

Gasoline Tax 2505 

Miscellaneous State Revenue Laws 2521 

Beer, Ale, Porter, and Wine ..2557-1 

Power Tax 2558 

The Assessment of Taxes 2565 

Subjects of Taxation and Tax Liens 2565 

Definitions 2577 

Property Exempt from Taxation 2578 

Return and Assessment of Property 2603 

Dogs 2609 

Manufacturers, Pawnbrokers, and Mining Com- 
panies 2632 

Returns and Assessments of Public Service Com- 
panies and Other Corporations 2635 

Bank Stock and Banking Corporations and Asso- 
ciations . 2663 

Reports and License Fees of Corporations 2678 

Valuation of Property and Penalties for Failure 

to Make Returns 2691 

County Auditor 2698 

Boards of Assessors and Boards of Equalization 2736 

The Collection of Taxes 2769 

County Treasurer and the Collection of Taxes 2769 

Political Subdivisions Agree with United States 
Furnish Services for Reforestation or Resettlement 
or Rural Rehabilitation Projects and Receive Pay- 
ments in Lieu of Taxes 2788 

Annual Settlement of the County Treasurers 2797 

Proceedings for Relief of Taxpayers 2807 

Enforced Collection of Delinquent Taxes 2818 



Chapter 


110. 


Chapter 


110-A, 


Article 


1. 


Ai'ticle 


2. 


Article 


3. 


Article 


4. 


Article 


5. 


Article 


6. 


Article 


7. 


Article 


8. 


Article 


9. 


Article 


10. 


Article 


11. 


Article 


12. 


Article 


13. 


Article 


14. 


Article 


15. 


Article 


16. 


Article 


17. 


Article 


18. 


Article 


19. 


Article 


20. 


Article 


21. 


Article 


22. 


Article 


23. 


Article 


24. 


Article 


25. 


Article 


26. 


Article 


28. 


Article 


29. 


Article 


30. 


Article 


31. 


Article 


32. 


Article 


33. 


Article 


34. 


Article 


35. 


Article 


36. 


Article 


37. 


Article 


38. 


Article 


39. 


Article 


40. 


Article 


41. 


Article 


42. 


Article 


43. 


Article 


44. 


Article 


45. 


Article 


46. 



Borrowing in Anticipation of Collection of Taxes 

Provisions Relating to Assessment, Collection, etc., 
of Taxes in Several Counties and Subdivisions 

Thereof. 

Abbeville County 

Aiken County 

Allendale County 

Anderson County 

Bamberg County 

Barnwell County 

Beaufort County 

Berkeley County 

Calhoun County 

Charleston County 

Cherokee County 

Chester County 

Chesterfield County 

Clarendon County 

Colleton County ... 

Darlington County 

Dillon County 

Dorchester County 

Edgefield County 

Fairfield County 

Florence County 

Georgetown County 

Greenville County 

Greenwood County 

Hampton County : 

Horry County 

Kershaw County 

Lancaster County 

Laurens County 

Lee County 

Lexington County 

McCormick County 

Marion County 

Marlboro County 

Newberry County 

Oconee County 

Orangeburg County 

Pickens County 

Richland County 

Saluda County 



Spartanburg County . 

Sumter County 

Union County 

Williamsburg County 
York County 



Sec. 
2837 



2839 
2839 
2840 
2841 
2842 
2843 
2844 
2845 
2846 
2847 
2848 
2849 
2850 
2851 
2852 
2853 
2854 
2855 
2856 
2857 
2858 
2859 
2860 
2861 
2862 
2863 
2864 
2866 
2867 
2868 
2869 
2870 
2871 
2872 
2873 
2874 
2875 
2876 
2877 
2878 
2879 
2880 
2881 
2882 
2883 
2884 



TITLE 26 
THE MILITIA AND DEFENSE FORCE 



Chapter 111. General Provisions 

Article 1. The Military Code 

Article 1-A. South Carolina Defense Force 



. 2885 
. 2885 
..2966-1 



Article 
Article 



2. 
3. 



State and County Service Officers 

South Carolina National Guard in the City of Char- 
leston 



Sec. 
2967 

2973 
Article 4. Armories, Veterans, and Veteran Organizations 2974-1 

TITLE 27 
COUNTIES 



Chapter 
Article 
Article 



112. 
1. 

2. 



Chapter 


113. 


Article 


1. 


Article 


2. 


Article 


3. 


Chapter 


114. 


Article 


1. 


Article 


2. 


Article 


3. 


Article 


4. 


Article 


5. 


Article 


6. 


Article 


7. 


Article 


7-A, 


Article 


8. 


Article 


8-A, 


Article 


9. 


Article 


10. 


Article 


11. 


Article 


13. 


Article 


14. 


Article 


15. 


Article 


16. 


Article 


17. 


Article 


17-A. 


Article 


17-B. 


Article 


17-C. 


Article 


17-D. 


Article 


18. 


Article 


19. 


Article 


20. 


Article 


21. 


Article 


22. 


Chapter 


115. 


Article 


1. 


Article 


2. 


Article 


3. 


Article 


4. 


Article 


5. 



Locations, Powers and Liabilities 
Locations and Powers of Counties 
Liability of County for Lynching . 

TITLE 28 
OFFICERS AND OFFICES 



General Provisions Relating to Public Officers 
Official Oaths and Bonds 



._ 2975 
.._- 2975 
.._ 3041 



3042 
3042 
3065 



Sale of Public Offices, Nepotism 

Miscellaneous Provisions Relating to Officers and 

State Institutions and Departments 3069 

The Executive Department and Officers and Agen- 
cies Connected Therewith . 

General Provisions 3082 

Governor and Lieutenant Governor 3085 

Secretary of State 3101 

Attorney General and Solicitors 3112 

Comptroller General 3135 

State Treasurer 3159 

The Budget System 3213 

State Auditor 3222-1 

Department of Agriculture and Commerce 3223 

Department of Labor 3253-11 

State Crop Pest Commission _ 3254 

Natural Resources Commission 3270 

Forestry and Parks 3278 

Board of Fisheries and Non-Game Fish 3299 

Protection of Livestock 3422 

Audubon Society of South Carolina 3428 

Board of Pardons 3431 

Board of Uniformity of Legislation 3440 

South Carolina Board for Promotion of External 

Trade 3442-1 

Interstate Cooperation 3442-11 

South Carolina State Planning Board 3442-21 

South Carolina Commerce Development Board 3442-31 

Board for Distribution of Dead Bodies 3443 

State Library 3449 

Notaries Public 3459 

Commissioners of Deeds __. 3467 

State Council of Defense Act 3472-1 

County Officers 3473 

Sheriff and His Deputies 3473 

Coroner 3553 

Clerk of Circuit Court 3577 

Register of Mesne Conveyances 3628 

Judge of Probate 3640 



Article 


6. 


Article 


7. 


Article 


8. 


Chapter 


115-A 


Article 


1. 


Chapter 


116. 


Art] 


cle 


1. 


Art] 


cle 


2. 


Art] 


cle 


3. 


Art] 


cle 


4. 


Art] 


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5. 


Art] 


cle 


6. 


Art] 


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7. 


Art 


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8. 


Art 


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9. 


Art] 


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11. 


Art] 


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12. 


Art] 


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13. 


Art] 


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14. 


Art] 


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15. 


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16. 


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17. 


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18. 


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19. 


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20. 


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21. 


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22. 


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23. 


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24. 


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25. 


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26. 


Art 


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27. 


Art 


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28. 


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29. 


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30. 


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31. 


Art 


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32. 


Art 


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33. 


Art 


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34. 


Art 


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35. 


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36. 


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37. 


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38. 


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39. 


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40. 


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41. 


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42. 


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44. 


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45. 


Art 


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46. 


Art 


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47. 


Art 


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48. 



Master 

Magistrates and Constables 

Provisions Relating to Certain Law Enforcement 

Officers 

Peace Officers 

Insurance and Annuity Benefits for Peace Officers 
County Supervisors and Commissioners and County 

Government and Highways 

General Provisions 

Abbeville County 

Aiken County 

Allendale County 

Anderson County 

Bamberg County 

Barnwell County 

Beaufort County 

Berkeley County 

Calhoun County 

Charleston County 

Cherokee County 

Chester County 

Chesterfield County 

Clarendon County 

Colleton County 

Darlington County 

Dillon County 

Dorchester County 

Edgefield County 

Fairfield County 

Florence County 

Georgetown County 

Greenville County 

Greenwood County 

Hampton County 

Horry County 

Jasper County 

Kershaw County 

Lancaster County 

Laurens County 

Lee County 



Lexington County _. 

Marion County 

Marlboro County ,,.. 
McCormick County 
Newberry County — . 

Oconee County 

Orangeburg County 

Pickens County 

Richland County 

Saluda County 



Spartanburg County . 

Sumter County 

Union County 

Williamsburg County 
York County 



Certain Provisions from Act 754 of 1942 Acts and Joint Resolutions 



Sec. 
3678 
3707 

3790 
3811 
3811 

3818 
3818 
3885 
3903 
3939 
3956 
3972 
3991 
4021 
4036 
4069 
4070 
4078 
4123 
4139 
4149 
4187 
4227 
4254 
4270 
4300 
4307 
4351 
4373 
4405 
4450 
4468 
4491 
4503 
4512 
4533 
4572 
4576 
4582 
4598 
4619 
4637 
4645 
4685 
4695 
4724 
4729 
4739 
4755 
4783 
4813 
4874 
4894 
Page 
1487 



CIVIL CODE 



PART I 
Internal Administration of the Government 



TITLE 23 

JURISDICTION OF THE STATE— GENERAL ASSEMBLY— STATUTES 
PUBLIC REPORTS AND DOCUMENTS— PUBLIC PROPERTY- 
CENSUS. 

Chapter 93. Jurisdiction of the State, and Places Ceded to the United 

States, § 2038. 

Chapter 94. The General Assembly, § 2052. 

Chapter 95. Public Printing, § 2084. 

Chapter 96. Statutes, § 2106. 

Chapter 97. Public Reports and Documents, § 2119. 

Chapter 98. Public Property and State Debts, § 2136. 

Chapter 99. The Census, § 2256. 



CHAPTER 93 
Jurisdiclion of the State and Places Ceded to the United States 



2038. Jurisdiction of the State. 

2039. Change of state boundary. 

2040. Reciprocity between Georgia and 

South Carolina as to bridge and 
ferry privileges. 

2041. Dam on Savannah River near Au- 

gusta. 

2042. Places ceded to United States and 

subject to concurrent jurisdiction. 
2043 and 2044. Purchase of land by 
United States for mil- 
tary purposes. 



2045. Concurrent jurisdiction retained by 

State. 

2046. Land for public use of United 

States. 

2047. Lighthouse sites and other aids of 

navigation. 

2048. Extent of federal jurisdiction over 

acquired lands. 

2049. Federal lands exempt from state 

taxation. 

2050. Land acquired for national forest 

reserve. 



§ 2038. Jurisdiction of the State of South Carolina. — The sovereignty and 
jurisdiction of this State extends to all places within its bounds, which are 
hereby declared to be as follows: 

The northern line beginning at a point on the seashore about a mile and a 
quarter east of the mouth of Little River, runs in a northwest direction 
sixty-four and one-half miles, to a point two miles northwest of one of the 
branches of Little Pee Dee River; thence, in the same direction, twenty-two 
miles, to a stake in a meadow; thence, in a direction due west, a distance of 
sixty-two miles, to a point where the said line intersects the Charleston 
Road (at sixty-one miles) near the Waxhaw Creek; thence north two de- 
grees, twelve and one-half minutes, east eight miles to a gum tree on the 
southeastern corner of the Catawba Indian Reservation as laid but in 1764; 
thence following the eastern and northern boundary lines of the said Ca- 

Page I 

II.-S.C.-l 



§ 2038 Civil Code Page 2 

tawba Indian Reservation to where the said northern boundary line crosses 
the thread of the Catawba River; thence up the thread of the said river to the 
confluence of the north and south forks thereof; thence west to a stone on 
Tryon Mountain marked "S. C. and N. C, September 15th, 1815," thence 
from a stone set up and marked "S. C. and N. C, September 15th, 1815," 
running west four miles and ninety poles to a stone marked "S. C. and N. 
C.;" thence south twenty-five degrees west, one hundred and eighteen poles 
to a chestnut tree on the top of a ridge dividing the waters of the north fork 
of Pacolet River from the waters of the north fork of the Saluda River; 
thence along the various courses of the said ridge ( agreeably to the plat 
and survey of the commissioners and surveyors accompanying their report, 
dated 2d November, 1915) to the ridge that divides the Saluda waters from 
those of Green River; thence along the various courses of the said ridge, 
agreebly to the said plat and survey, to a stone set up where the said ridge 
joins the ridge which divides the eastern and western waters, and which 
stone is marked "S. C. and N. C, September 28th, A. D. 1815;" thence along 
the various courses of the said ridge, agreeably to the said plat and survey, 
to a stone set up on that part of it which is intersected by the Cherokee 
boundary line, run in the year 1797, and which stone is marked "S. C. and 
N. C, 1813;" and from the said last mentioned stone, on the top of the said 
ridge, at the point of intersection aforesaid, a direct line south, sixty-eight 
and one-fourth degrees west, twenty miles and eleven poles, to the thirty- 
fifth degree of north latitude, at the rock in the east bank of the Chattooga 
River, marked "Latitude thirty-five degrees, A. D. 1813;" which line from 
the termination of the line of 1772 to the Chattooga River, is, in all, a dis- 
tance of twenty-four miles and one hundred and eighty-nine poles. 

From the State of Georgia, South Carolina is divided by the Savannah 
River, from its entrance into the ocean to the confluence of the Toogaloo and 
Seneca Rivers; thence up the Toogaloo River to the confluence of the Tal- 
lulah and the Chattooga Rivers; thence up the Chattooga River to the 35th 
parallel of north latitude, which is the boundary of North Carolina; the line 
being midway between the banks of the said respective rivers when the 
water is at ordinary stage; and where the rivers are broken by islands of 
natural formation, which, under the treaty of Beaufort, are reserved to the 
State of Georgia, the line is midway between the island banks and the South 
Carolina banks when the water is at ordinarj' stage. 

On the east the State is bounded by the Atlantic Ocean, from the mouth 

of the Savannah River to the northern boundary, near the mouth of Little 

River, including all islands. 

1932 Code, § 2038; Civ. C. '22. § 1; Civ. C. '12, § 1; Civ. C. '02, § 1; G. S. 1; R. S. 1; 
1923 (33) 114. 

A ship about 4 or 4 y2 miles off the S. C. Jurisdiction cannot be conferred by 

coast was held to be outside the jurisdic- consent. Pinckney v. The Hungaria, 41 

tion of the judicial districts. Pinckney v. F. 109. 
The Hungaria, 41 F. 109. 

§ 2039. Change of slale boundary. — Whenever the location of the state line 
has been or may be reestablished and corrected by competent authority, 
the lines of bordering lands which were established and fixed according to 
the previous location of the state line, shall not be changed by reason of such 
reestablisment and correction of the state line. 

1932 Code, § 2039; Civ. C. '22, § 2; Civ. C. '12, § 2; 1906 (25) 63. 



Page 3 Jurisdiction of State and Places Ceded to United States § 2042 

§ 2040. Reciprocity as to chartered privileges between Georgia and South 
Carolina. — Any charter or franchise granted, or to be granted, by the State 
of Georgia, for the purpose of building and establishing bridges or ferries 
over the Savannah River, shall have full effect within the limits and juris- 
diction of the State of South Carolina, to the same extent, in all respects, as 
if such charter or franchise had been granted by the State of South Caro- 
lina: provided, that the State of Georgia do, by law, provide that equal effect 
be given in the State of Georgia to charters and franchises granted by this 
State; and that the legal validity and effect of a charter, granted by either of 
the said States for the purposes aforesaid, shall be subject to this limita- 
tion and restriction, that no such charter, from either State, shall prevent 
the other State from granting a charter for a bridge or ferry over the Sa- 
vannah River at any place, however near the place where a bridge or ferry 
is or may be established, under a charter from the other State. 

1932 Code, § 2040; Civ. C 22, § 3; Civ. C '12, § 3; Civ. C. '02, § 2; G. S. 2; R. S. 2; 
1851 (12) 119. 

§ 2041. Augusta, Georgia, authorized to raise dam on Savannah River, — 

The city council of Augusta, Georgia, and its successors are hereby author- 
ized and empowered to raise the dam owned by said city to a height not 
exceeding two feet in addition to its present height, and to so maintain the 
same from the middle thread of the stream of the Savannah River to the 
South Carolina shore in accordance with and under the provisions of the 
present laws and contracts governing the maintenance and use of said dam: 
provided, that the city council of Augusta and its successors shall make 
due reparation for any damage to private property occasioned thereby in 
accordance with existing laws. 
1932 Code, § 2041; 1928 (35) 1716. 

§ 2042. Places ceded to the United States and subject to concurrent juris- 
diction. — In respect to the places within the boundaries ceded by the State 
to the United States, the jurisdiction of this State is concurrent with that 
of the United States, according to the terms of cession in each case respec- 
tively. 

The places ceded are as follows: 

(1) Light house on Middle Bay Island, in Charleston Harbor. — The light 
house on Middle Bay Island, within the bar of Charleston Harbor, bounded, 
to the north, by a small inlet passing between the said island and Morris Is- 
land; to the south, by an inlet called Folly Inlet; to the east, by the At- 
lantic Ocean; and to the west, by a sound or creek passing between the 
said Middle Bay Island and the other island aforesaid; together with the 
lands and tenements thereunto belonging, and together with the jurisdic- 
tion of the same, as far as the same shall be incident and essential for the 
erection of forts, magazines, arsenals, dockyards and other needful buildings, 
and the appointment of officers, and general regulation of the said light 
house, forts, magazines, arsenals, and dockyards, in fee simple in as full, 
ample and effectual manner as the premises could be granted, aliened, 
transferred, conveyed and confirmed, by any deed or devise, in due form of 
law; upon the special proviso and condition, nevertheless, that the said 
United States shall sufficiently support, maintain, and keep in good repair, 
and rebuild, when necessary, the said light house, from time to time, and at 



§ 2042 Civil Code Page 4 

all times hereafter; and shall also erect, or cause to be erected, proper lead- 
ing marks to and for, or as appending to, the said light house, and cause 
buoys to be stationed in fit places for the further and better facilitating and 
securing the navigation; and that all expenses which shall accrue in, for, 
and about the said light house, or the leading marks and buoys above men- 
tioned, shall be defrayed out of the treasury of the United States. 

1932 Code, § 2042; 1790 (5) 148 

Civil process of federal courts, see Schultz v. Bank, U. S. S. C. 1882, MS., 
Pinckney v. The Hungaria, 41 F. 109. per Johnson, J.; Handy v. Anthony, Ohio 

See generally, Watkins' Dig., 737; Beau- River Case, U. S. S. C, 5 Wheat., 374; 
fort Convention P. L. 460; 1787 I 411; Original Charters, S. C. Trott's Laws. 

(2) Seven acres of land on North Island, Georgetown County. — Seven 
acres of land on North Island, in Georgetown County, butting and bounding 
to the eastward on the sea, to the west and north by lands belonging to Paul 
Trapier, and to the south by Winy ah Bay: provided, nevertheless, that noth- 
ing contained in this cession shall be construed to exclude or prevent any 
process, criminal or civil, issuing from any of the courts of this State, from 
being served or executed within the limits of the said tract of seven acres of 
land. 

1797 (5) 309. 

(3) Fort Moultrie, on Sullivan's Island, Charleston County. — All the lands 
reserved for Fort Moultrie, on Sullivan's Island, in Charleston County — 
provided the same shall not exceed five acres — with all the forts, fortifica- 
tions, and buildings thereon, together with the canal leading from the cove 
on the back of the fort, nearly up to the same, as delineated on the plan of 
Charleston Harbor by Col. Senf, in the secretary of state's office at Co- 
lumbia. 

1805 (5) 501, § 1. 

(4) Fort Johnson, Charleston County. — The high lands and part of the 
marsh belonging to Fort Johnson, as delineated on the said plan of Charles- 
ton Harbor — provided the same shall not exceed twenty acres — including 
the present site of Fort Johnson. 

1805 (5) 501, § 1. 

(5) Fort Pinckney, Charleston County. — The land on which Fort Pinck- 
ney is built, and three acres around the same — Charleston County. 

1805 (5) 501, § 1. 

(6) Sandbank on southeast point of Charleston. — A portion of the sand- 
bank marked "C," on the southeasternmost point of Charleston, as de- 
lineated on the said plan of Charleston Harbor, not exceeding two acres. 

1805 (5) 501, § 1. 

(7) Ten acres on Blythe's Point, Sampit River, in Georgetown County. — 
A lot, not exceeding four acres, for a battery or fort, and necessary build- 
ings, on Dr. Blythe's point of land, at the mouth of Sampit River, George- 
town County, and a quantity of land, not exceeding six acres, on Dr. 
Blythe's said point of land, at the mouth of Sampit River, adjoining, and in 
addition to, the said four acres, and for the same purposes. 

1805 (5) 501, § 1. 

(8) Mustard Island, and seven acres on St. Helena Island, Beaufort County. 
— Mustard Island, opposite Parris Island, in Beaufort River, and a tract of 
land on St. Helena Island, opposite the same, not exceeding seven acres — 
Beaufort County. 

1805 (5) 501, § 1. 

(9) Five acres in Beaufort, Beaufort County. — Five acres of the public 



Page 5 Jurisdiction of State and Places Ceded to United States § 2042 

lands, near the town of Beaufort, including the site of Fort Lyttleton, Beau- 
fort County, for the purpose of erecting a fort. 
1808 (5) 576, § 4. 

(10) Fort Mechanic, Charleston Couniy. — The lots or tracts of land where- 
on Fort Mechanic is erected, and such other lots and parcels of land as may 
be considered necessary to that establishment, so soon as they shall have 
been conveyed by Christopher Williman and William Holmes to the United 
States, for all purposes necessary to the maintenance of a military post: 
provided, however, that nothing in this cession shall be construed to pre- 
vent any process, civil or criminal, issuing from any of the courts of this 
State, or any other competent authority, from being served or executed 
within the limits of the said lots or tracts of land so to be conveyed by the 
said Christopher Williman and William Holmes to the United States: and 
provided, also, that nothing contained in this cession shall be so construed 
as to impair the rights and privileges vested in the city council of Charles- 
ton, under their charter of incorporation, who are hereby also authorized 
and empowered to relinquish their right or jurisdiction in and over the land 
aforesaid. 

1813 (5) 696, § 1. 

(11) One hundred feet on Haddrell's Point, Charleston County. — One hun- 
dred feet square of land, on Haddrell's Point, Charleston County (conveyed 
by Mrs. Rebecca Bee Barksdale, for the use of the United States) , for the 
purpose of erecting a beacon thereon: provided, nevertheless, that nothing 
contained herein shall be construed to exclude or prevent any process, civil 
or criminal, issuing from the courts of this State, from being served or exe- 
cuted within the limits of the said cession. 

1823 (6) 220. 

(12) One acre on Otter Island, Colleton County; one acre on Station Creek, 
and one acre on Bob's Island, Beaufort County. — One acre of land on Otter 
Island, in Colleton County, for a light house; one acre of land on the north 
side of Station Creek, near St. Helena Island, in Beaufort County, for the 
erection of a beacon light; and one acre of land on Bob's Island, at the en- 
trance of Scull Creek, in Beaufort County, for the erection of a beacon 
light: provided, that the said lands, when purchased by, or vested in, the 
United States, and every person or officer residing or employed thereon, 
whether in the service of the United States or not, shall be subject and 
liable to the government of this State, and the jurisdiction, laws, and au- 
thority thereof, in the same manner as if the cession had never been made; 
and that the United States shall exercise no more authority or power within 
the limits of the said land than they might have done previously to the 
cession thereof, or than may be necessary for the building, erection, repair- 
ing or internal government of the said light house, and the regulation and 
management of the said light house and the said beacon lights that may be 
built and erected on the said lands, and of the officers and persons by them 
to be employed in and about the same. 

The said lands shall be forever exempt from any taxes to be paid to this 
State. 

1837 (6), 569. 

(13) Fortification sites on Sullivan's Island, James' Island, and Shute's 
Folly Island, Charleston County. — The lands, forts, fortifications and sites, 
for the erection of forts on Sullivan's Island, James' Island, and Shute's 
Folly Island, in Charleston County, as delineated in a plan of survey, made 



§ 2042 Civil Code Page 6 

by Robert Q. Pinckney, on the 17th November, 1846, under direction of 
commissioners appointed under resolution of 1845, which lands, sites, forts 
and fortifications so ceded shall be exempt from any tax to be paid to this 
State: provided, that all process, civil or criminal, issued under the au- 
thority of this State, or any officer thereof, shall and may be served and 
executed on any part of the lands and sites, forts and fortifications so ceded, 
and on any person or persons there being and implicated in matters of law: 
and provided, also, that nothing herein contained shall be construed to in- 
terfere with the rights and property of the citizens, or so as to affect any of 
the streets, thoroughfares, or public landings on the said islands. 

1846 (11) 366; 1848 (11) 514, § 2. 

(14) A lot on South Island, Georgetown County. — A lot on South Island, 
in Georgetown County, on the southern edge of Winyah Entrance, for a 
light house, which lot shall, during the continuance of the said light house, 
be exempt from any taxes to be paid to this State: provided, that the said 
lot, when purchased or vested in the United States, and every person and 
officer residing or employed thereon, whether in the service of the United 
States or not, shall be subject and liable to the government of this State, 
and the jurisdiction, laws and authority thereof, in the same manner as if 
this cession had never been made, and that the United States shall exercise 
no more authority or power within the limits of the said land than they 
might have done previously to the cession thereof, or than may be neces- 
sary for the building, erection, repairing or internal government of the 
said light house, and of the officers and persons by them to be employed in 
and about the same. 

1847 (11) 442. 

(15) Five acres in Charleston for a custom house. — A lot, not to exceed 
five acres, in the city of Charleston, for the erection of a custom house; 
which lot, and the buildings erected thereon, shall be exempt from any tax 
to be paid to this State: provided, that all process, civil or criminal, issued 
under the authority of this State, or any officer thereof, shall and may be 
served and executed on any part of said land, and on any person or per- 
sons there being and implicated in matters of law. 

1848 (11) 514. 

(16) Site on Morris' Island. — A site on Morris' Island, for a beacon or light 
house — Charleston County. 

1853 (12) 295. 

(17) Site on Thomas' Island. — A site on Thomas' Island, for a beacon or 
light house. 

1853 (12) 295. 

(18) Sites on North and South Island Points, near Georgetown, George- 
town County. — Sites for three beacons, to be placed on or near North and 
South Island points, in the vicinity of Georgetown — Georgetown County. 

1853 (12) 295. 

(19) Site on Cape Island, Charleston County., — A site on Cape Island, on 
some point in the immediate vicinity of the present light house, on Cape 
Romain, for a light house — Charleston County. 

1853 (12) 295. 

(20) Site in Charleston for harbor light. — A site on the east battery, in the 
city of Charleston, for a beacon or harbor light. 

None of the sites ceded in subdivisions 16 to 20, inclusive, to exceed ten 
acres in any one case; nor shall such sites be used for any other purpose 



Page 7 Jurisdiction of State and Places Ceded to United States § 2042 

than the purposes specified; and nothing shall exclude or prevent process, 
civil or criminal, issuing from the courts of this State, from being served or 
executed within the limits of said cessions. 

1853 (12) 295. 

(21) Beacon sites. — A site for beacon to range with Charleston light house. 
A site for a day beacon for St. Helena Sound — Beaufort County. 

1854 (12) 315. 

(22) Sites for beacons for Callabogue Sound, Beaufort County — Two sites 
for two beacons, to serve as a range for Callabogue Sound — Beaufort 
County. 

1854 "(12) 316. 

(23) Sites at North Edislo, Charleston County. — A site for light house 
and beacon light on the main land, at North Edisto — Charleston County. 

1854 (12) 316. 

(24) Site on Hunting Island, Beaufort County. — A site for a light house 
and beacon light on the north point of Hunting Island — Beaufort County. 

1854 (12) 316, 

(25) Site on or near Hilton Head, Beaufort County. — A site for a light 
house and beacon light, on or near Hilton Head — Beaufort County. 

None of the sites ceded in subdivisions 21 and 25, inclusive, to exceed fifty 
acres in any one case; the said site shall be forever exempt from any taxes 
to be paid to this State, and the same restrictions shall attach thereto as 
attached to the cession of a lot on South Island, by the proviso in subdivi- 
sion 14 of this section. The cession of said sites shall not be construed to au- 
thorize their use for any other purpose than the purposes specified, nor to 
exclude or prevent any process, civil or criminal, issuing from the courts of 
this State, from being served or executed within the limits of the same. 

1854 (12) 316; 1856 (12) 592, § 3. 

(26) Fifty feet on South Battery, Charleston. — A site, restricted to fifty 
feet square, on south battery, in the city of Charleston, for a beacon or 
harbor light, which shall be forever exempt from any taxes to be paid to 
this State; and shall be subject to the same restriction as attached to the ces- 
sion of a lot on South Island, by the proviso in subdivision 14 of this section. 

1854 (12) 315 

(27) Sites at Mt. Pleasant, Charleston County. — A site for a light house, in 
or near Mount Pleasant, Chaileston Harbor, not exceeding one acre. 

1856 (12) 591. 

(28) Site at White Point, Charleston County.— A site for a beacon light 
at White Point, in the city of Charleston, to be designated by the city council 
of Charleston. 

1856 (12) 591. 

(29) Site at Fort Point, Georgetown County. — A site for a light house on 
Fort Point, near Georgetown, not exceeding twenty acres — Georgetown 
County. 

1856 (12) 591. 

(30) "Charleston Club House," on Meeting Street, in Charleston. — A lot of 
land for a court house and office connected therewith, for the use of the 
United States courts, or for any other purposes to which the government 
of the United States may think proper to apply it, viz.: All that lot, piece, or 
parcel of land, with the buildings thereon, known as the/'Charleston Club 
House," situate, lying, and being on the west side of Meeting Street, in the 
city of Charleston, measuring and containing in front, on Meeting Street, 



§ 2042 Civil Code Page 8 

fifty-eight feet, more or less, by about two hundred and thirty-six feet in 
depth, more or less; bounding, north, on lands now or late of Wm. P. Gree- 
land; to the east, on Meeting Street; to the south, on lands of M. C. Mor- 
decai; and to the west, on lands of the French Protestant Church: provided, 
that all process, civil or criminal, issued under the authority of this State, or 
any officer thereof, shall and may be served and executed on any part of 
the said premises, and on any person or persons there being, and impli- 
cated in any matter of law: and provided, always, that the said lot of land, 
and all the buildings and structures of every kind already thereon erected, 
or that may hereafter be erected thereon, shall be absolutely and forever 
exempt from all taxes of the county of Charleston, and the corporation of 
the city of Charleston, and of the aforesaid State. 
1870 (14) 213, § 1. 

(31) Half an acre in Columbia, corner Richardson and Laurel Streets. — 
A lot of land for a postoffice and court house, and offices, connected there- 
with, for the use of the United States, or for any other purpose to which the 
government of the United States may think proper to apply it, viz.; all 
that lot, piece, or parcel of land in the city of Columbia, situate, lying, and 
being on the corner of the streets known as Richardson Street and Laurel 
Street, measuring one hundred and four feet, more or less, on Richardson 
Street, and two hundred and eight feet, more or less, on Laurel Street, and 
containing one-half an acre, more or less; bounded on the north by Laurel 
Street; on the east by Richardson Street; on the south by lot formerly be- 
longing to Charles Beck, and now held by Hugh Weir; and on the west by 
lot formerly held by Robert N. Lewis, and, by his last will and testament, 
devised to Daniel B. Lewis, executor of said last will and testament of the 
said Robert N. Lewis; provided, that all process, civil or criminal, issued 
under the authority of the State, or of any officer thereof, shall and may be 
served and executed on any part of the said premises, and on any person or 
persons there being and implicated in any matter of law: and provided, al- 
ways, that the said lot of land, and all the buildings and structures of every 
kind already thereon erected, or that may hereafter be erected thereon, 
shall be absolutely and forever exempt from all taxes of the county of Rich- 
land, and the corporation of the city of Columbia, and of the aforesaid State. 

1870 (14) 326, § 1. 

(32) The National Cemetery in Florence County. — The jurisdiction of the 
State is hereby ceded to the United States of America over certain land 
situate in the county of Florence, and near the town of Florence, known as 
the "National Cemetery." The United States are to retain such jurisdiction 
so long as such lands shall be used as a national cemetery, and no longer. 
Such jurisdiction is granted on the express condition that the State of 
South Carolina shall retain a concurrent jurisdiction with the United States 
in and over said lands, so far as that civil process in all cases not affecting 
the real or personal property of the United States, and such criminal or 
other process as shall issue under the authority of the State of South Caro- 
lina against any person or persons charged with crime or misdemeanor 
committed within or without the limits of the said lands, may be executed 
thereon in the same way and manner as if no jurisdiction had been hereby 
ceded. 

(15) 312. 

(33) Certain lands in Beaufort County. — There is hereby granted to the 



Page 9 Jurisdiction of State and Places Ceded to United States § 2042 

United States a strip of marsh land not exceeding one thousand feet in 
width, lying in and along a tidal stream known as Archer's Creek, on either 
side thereof, and extending throughout the entire length of said creek, the 
exact limits to be determined by the secretary of war: provided, that this 
grant is made in order to facilitate the improvement of the said creek for 
the purposes of navigation, and the United States may dredge, fill in, oc- 
cupy, and use the said strip of land in any way that may be necessary to 
execute any project for said improvement which Congress may hereafter 
adopt, and for no other purpose. 

1.912 (27) 653. 

(34) Shore line of Morris Island and of Sullivan's Island for jetties for 
Charleston Harbor. — There is granted to the United States of America a 
quantity of land on Sullivan's Island, Charleston Harbor, not exceeding 
three hundred feet in length and two hundred feet in breadth, for the erec- 
tion of the shore line of a jetty, to be erected for the improvement and deep- 
ening of the bar of Charleston Harbor. The land so granted is described 
and located as follows; starting from the magistral of the northeast salient 
angle of Fort Moultrie, thence running south two degrees seven and one- 
half minutes (2° 7V2') east, eight hundred and forty-six (846) feet, to a 
point near high-water line on the south shore of Sullivan's Island; thence 
north eighty-six degrees thirty-five and one-half minutes (86° 351/2') east, 
two thousand eight hundred (2,800) feet, to a point near the same high- 
water line; thence north seventy-seven degrees thirty-eight and one-half 
minutes (77° 38y2') east, two thousand one hundred and ninety and one- 
half (2,1901/2) feet, to a point on the high-water line of said shore, which 
point is the southwest angle of the tract hereby conveyed; thence north 
seventy-seven degrees thirty-eight and one-half minuts (77° SSVz') east, 
along said water-line three hundred (300) feet; thence north twelve de- 
grees twenty-one and one-half minutes (12° IIW) west, two hundred 
(200) feet; thence south seventy-seven degrees thirty-eight and one-half 
minutes (77° 881/2') west, three hundred (300) feet, thence south twelve 
degrees twenty-one and one-half minutes (12° 2I1/2') east, two hundred 
(200) feet, to the high-water line at the beforementioned southwest angle 
of the tract herein conveyed; and the accretion on the three hundred (300) 
feet of water-front of said tract shall also belong to the United States for 
the purposes aforesaid. 

(26) 709. 

There is hereby granted to the United States of America a quantity of 
land on Morris Island, Charleston Harbor, sufficient for the erection of a 
shore line of a jetty for the improvement and deepening of the bar of 
Charleston Harbor, not exceeding fifteen hundred feet in length, measured 
on the high-water line, and two hundred feet in breadth, which land so 
granted may be located and selected either from the land now owned by 
the State of South Carolina at the north end of Morris Island; and the ac- 
cretion on the water-front of said land so granted shall also belong to the 
United States for the purposes aforesaid. In addition to said lands herein 
granted, is also ceded to the United States of America such other quantity 
of land on Morris' Island as may be needed for the shore line of the jetty 
aforesaid, belonging to any person or persons other than the State of South 
Carolina, so soon as such land has been or may be conveyed by the owner 
thereof to the United States of America: provided, that a plat of all the 
lands herein granted and ceded shall be made and be deposited in the office 



§ 2042 Civil Code Page 10 

of the secretary of state under the supervision and direction of the proper 
officer of the United States in charge of the jetties. 

(27) 95. 

Land Ceded for Charleston Jetties. — So much land of the State as may 
be needed for the permanent construction of the shore end of the jetties in 
Charleston Harbor lying on and next adjacent to Morris' Island and the 
creeks and marshes contiguous thereto, are hereby granted to the United 
States of America, for the purpose of the erection and construction of said 
shore end of said jetties: provided, that same do not exceed one hundred 
and fifty acres: provided, further, that nothing herein contained shall be 
construed to impair or affect the rights of ow^ner or of any private individ- 
uals claiming the said lands, or any part thereof. 

1899 (20) 290. 

See Pinckney v. The Hungaria, 41 F. 109, 110 as to State's territory. 

(35) Lands connect Winyah Bay and Santee River. — Such lands as may 
be required for the purpose of connecting Winyah Bay and Santee River, in 
Georgetown County, so as to facilitate commerce. 

A. A. 1882. 

(36) Land ceded for Georgetown jetties. — There is hereby ceded to the 
United States of America, for the purpose of constructing jetties for the im- 
provement of the bar at the entrance of Winyah Bay, S. C, any and all 
rights of the State to the adjacent water-covered territory extending from 
high-water mark in certain lands granted by Bettie Mason Alexander and 
Edward P. Alexander to the United States of America, by deed bearing 
date the 17th of September, 1889, and recorded in the office of register of 
mesne conveyances for Georgetown County, in book K, pages 692-695, out- 
ward about (500) five hundred feet, and also from the jetties to be con- 
structed by the United States outward about five hundred feet in every di- 
rection into the Atlantic Ocean and Winyah Bay, respectively, and to any 
and all accretions to said territory growing out of the construction of said 
jetties, or from any other causes; this territory being at present bounded 
as follows, to wit: 

Description of Land Ceded on North Island. — North Island: Beginning 
at a point on the west side of the southern point of said island at the high- 
water line, about (1,600) sixteen hundred feet distant, and south 4 degrees 
39 minutes east from the center of the Georgetown light house; and run- 
ning thence due west about (1,200) one thousand two hundred feet; thence 
south 47 degrees 16 minutes east (6,200) sixty-two hundred feet; thence 
south 63 degrees 45 minutes east (2,800) twenty-eight hundred feet; thence 
south 84 degrees east (10,200) ten thousand two hundred feet; thence north 
(1,000) one thousand feet; thence north 84 degrees west (9,900) ninety-nine 
hundred feet; thence north 63 degrees 45 minutes west (2,400) twenty-four 
hundred feet; thence north 47 degrees 16 minutes west (2,700) twenty- 
seven hundred feet; thence north 45 degrees east (2,500) twenty-five hun- 
dred feet; thence west to the high-water line on the east side of North Island 
Point; thence around said point toward Winyah Bay, with the various 
meanderings of said high-water line to the beginning. 

Description of Land Ceded on South Island — Exemption from Taxes. — 
South Island: Beginning at a point on the beach of said island about (12,511) 
twelve thousand five hundred and eleven feet south of the eastern end of 
the southern boundary of land now belonging to W. C. Johnstone, and from 
which the Georgetown Light House bears north 28 Va degrees east, and the 



Page 1 1 Jurisdiction of State and Places Ceded to United States § 2042 

center of the U. S. dyke across Lagoon Creek bears north 33 Va degrees 
west, and runs thence in a southerly direction (800) eight hundred feet to 
a point on the high-water hne; thence due east (22,100) twenty-two thou- 
sand one hundred feet; thence south (1,000) one thousand feet; thence due 
west to the high-water line on South Island; thence with the various mean- 
derings of said high-water line to the second corner from the beginning 
(counting the beginning corner as the first corner) : and provided, also, that 
all the above deeded lands and territory shall be exempted from all state 
taxes, assessments and other charges, as provided in section 2049, for the 
lands theretofore granted to the United States for similar purposes. 

Plat to Be Executed and Filed. — The proper officers of the United States, 
in charge of said jetties, from time to time shall cause to be executed a plat 
of the lands which may be required for the purposes aforesaid, and file the 
same in the office of the secretary of state of this State. 

1899 (20) 291. 

(37) Jurisdiction over certain lands on Sullivan's Island given to the 
United States. — The right, title and interest of this State to, and the juris- 
diction and control of this State over, the following described tracts or par- 
cels of land and land covered with water, situated in the town of Moultrie- 
ville, on Sullivan's Island, in the county of Charleston, in this State, are 
hereby granted and ceded to the United States of America as sites for the 
location, construction and prosecution of works of fortifications and coast 
defenses, to wit: all that tract or parcel of land, and land covered with 
water, bounded as follows: beginning at the point of intersection of the 
eastern boundary line of the Fort Moultrie military reservation with the 
line of the southern side of Beach Avenue, and running thence along the 
southern side of said Beach Avenue, in an easterly direction, to its intersec- 
tion with the western side of Sumter Street; thence along the western side 
of Sumter Street extended, in a southerly direction, to a point in the sea one 
hundred yards beyond low-water mark; thence in a westerly direction, fol- 
lowing the meanderings or intersections of a line in the sea one hundred 
yards beyond low-water mark to the eastern boundary line of the Fort 
Moultrie military reservation extended and thence along the eastern 
boundary line of the Fort Moultrie military reservation extended, and along 
said eastern boundary line, in northerlj^ direction, to the place of begin- 
ning. Also, all that tract or parcel of land, and land covered with water, 
bounded as follows: beginning at a point in the sea on the prolongation or 
extension, in a southerly direction, of the dividing line between lot T and 
lot U, as laid down on the plan of said town of Moultrieville, one hundred 
yards beyond low-water mark, and running thence in a northerly direction, 
along the prolongation or extension of said dividing line, and the line that 
divides lot No. 224 from lot No. 225, as laid down on the plan of said town 
of Moultrieville, to the southerly side of Ion Street; thence in an easterly 
direction, along the southerly side of Ion Street, to the point of intersection 
of the southerly side of that street with the dividing line between lot No. 
256 and lot No. 257, as laid down on the plan of said town of Moultrieville; 
thence in a southerly direction, along the dividing line between said lots 
256 and 257, and the dividing line between lot No. 260 and lot No. 261, as 
laid down on the plan of said town of Moultrieville, and the prolongation 
or extension of said dividing lines, to a point in the sea one hundred yards 
beyond low-water mark: thence in a southwesterly direction, following the 



§ 2042 Civil Code Page 12 

meanderings or indentations of a line in the sea one hundred yards beyond 
low-water mark to the place of beginning, excepting from the tract or par- 
cel of land so described and hereby ceded, the United States jetty reserva- 
tion. Also, all that tract or parcel of land, and land covered with water, 
bounded as follows: beginning at a point in the sea on the prolongation or 
extension, in a northerly direction, of the easterly side of Horry Street, one 
hundred yards beyond low-water mark, and running thence, in a southerly 
direction, along the prolongation of the easterly side of said Horry Street, 
and along the easterly side of said street to its intersection with the north- 
erly side of East Middle Street or Beach Avenue; thence in an easterly di- 
rection, along the northerly side of said East Middle Street or Beach Ave- 
nue, to the point of intersection of the northerly side of that street with the 
dividing line between lot No. 269 and lot 270, as laid down on the plan of 
said town of Moultrieville; thence in a northerly direction along the divid- 
ing line between said lots Nos. 269 and 270 and the dividing line between 
lot No. 265 and lot No. 266, as laid down on the plan of said town of Moul- 
trieville, and the prolongation of said dividing lines, to a point in the sea 
one hundred yards beyond low- water mark; thence in a southwesterly di- 
rection, following the meanderings or indentations of a line in the sea one 
hundred yards beyond low-water mark, to the place of beginning. 

1896 (22) 390. 

(38) Same. — Also, the right, title and interest of this State to, and the 
jurisdiction of this State over, the following described tract or parcels of 
land, and land covered with water, situated in the town of Moultrieville, on 
Sullivan's Island, in the county of Charleston, in this State, are hereby 
granted and ceded to the United States of America as sites for the location, 
construction, and prosecution of works of fortifications and coast defense, 
and for the use of the garrison, to wit: 

All that tract and parcel of land, and land covered with water, bounded 
as follows: beginning at a point on the prolongation or extension, in a 
northerly direction of the westerly line of lot 159, as laid down on the plan 
of said town of Moultrieville, on the back beach, one hundred yards beyond 
high-water line; thence in an easterly direction following the meanderings 
or indentations of a line one hundred yards beyond said high-water line to 
the intersection of the prolongation or extension in a northerly direction of 
the western line of Petigru Street; thence in a southerly direction along 
said prolongation or extension of the said westerly line of Petigru Street, 
along said westerly line of Petigru Street, and along the prolongation or 
extension in a southerly direction of said westerly line of Petigru Street to 
a point one hundred yards beyond low-water line in the sea; thence in a 
westerly direction, following the meanderings or indentations of a line in 
the sea one hundred yards beyond low-water line to its intersection with 
the prolongation or extension, in a southerly direction, of the eastern side 
of Marion Street; thence in a northerly direction along said prolongation or 
extension of the eastern side of Marion Street, and along said eastern side 
of Marion Street to its intersection with the northern side of Central Ave- 
nue; thence in a westerly direction along the northern side of Central Ave- 
nue to the southwest corner of lot 159 aforesaid; and thfence in a northerly 
direction along the western line of said lot 159 aforesaid, and along the pro- 
longation or extension, in a northerly direction, of the western line of said 
lot 159 to the place of beginning, excepting from the area described those 
portions which are occupied and in use by the public as highways, known 



Page 13 Jurisdiction of State and Places Ceded to United States § 2042 

as Central Avenue and Beach Avenue; and also all that tract and parcel of 
land, and land covered with water, bounded as follows: beginning at a 
point on the prolongation or extension, in a northerly direction, of the 
westerly line of lot 131, as laid down on the plan of said town of Moultrie- 
ville, on the back beach, and one hundred yards beyond high-water line; 
thence in an easterly direction following the meanderings or indentations 
of a line one hundred yards beyond said high-water line to the intersection 
of the prolongation or extension, in a northerly direction, of the eastern line 
of Marion Street; thence in a southerly direction along said prolongation or 
extension of said easterly line of Marion Street along said easterly line of 
Marion Street, and along the prolongation or extension in a southerly di- 
rection of the said easterly line of Marion Street, to a point one hundred 
yards beyond low-water line in the sea; thence in a westerly direction fol- 
lowing the meanderings or indentations of a line in the sea one hundred 
yards beyond low-water line of its intersection with the prolongation or 
extension in a southerly direction of the eastern side of Sumter Street; 
thence in a northerly direction along said prolongation or extension of the 
eastern side of Sumter Street, and along said eastern side of Sumter Street 
to the place of beginning — excepting from the area described those portions 
which are occupied and in use by the public as highways, known as Cen- 
tral Avenue and Beach Avenue. 

1900 (22) 422. 

(39) Same. — Also the right, title and interest of this State to, and the 
jurisdiction of this State over, the lands comprising those portions of Cen- 
tral Avenue and Beach Avenue, in the town of Moultrieville, Sullivan's Is- 
land, in this State which lie between Petigru and Sumter Streets, in said 
town of Moultrieville, are hereby ceded to the United States of America for 
military purposes; and the portion of Beach Avenue herein ceded is vacated 
and discontinued as a public highway: provided, that the portion of Central 
Avenue herein ceded shall be forever kept open as a public street; and 
this cession shall in no way interfere with any private rights, or any fran- 
chise heretofore legally granted with reference to said Central Avenue: and 
provided, further, that this State reserves the right to authorize the laying 
and maintaining of tracks for railroad or traction purposes on and across 
the portion of Central Avenue ceded or on lands contiguous thereto, and 
lying within 15 feet of the same: provided, that there is hereby reserved to 
this State a concurrent jurisdiction for the execution within said lands men- 
tioned in subdivisions 36, 37 and 38 of all process, civil or criminal, lawfully 
issued by the courts of the State and not incompatible with this cession. 

Condition of the Grant. — The grant hereinbefore made in subdivisions 
36 and 37 is upon the condition that the said grant shall not be effectual as 
to any portion of the premises embraced in the foregoing description in 
which any person or persons have now any right, title or interest, or upon 
which any person or persons now own or have any structures or improve- 
ments, until the United States of America shall have compensated such 
person and persons for such right, title and interest, and for such buildings, 
structures and improvements, and acquired the title of such person and 
persons thereto; and said grant shall not he effectual until the United States 
of America shall have further compensated the parties who, at and before 
the cession of said jetty reservations, owned like interests or owned struc- 
tures and improvements upon the territory heretofore ceded by this State 



§ 2042 Civil Code Page 14 

to the United States of America for a jetty reservation. 

1901 (23) 608 

Compensation — how determined. — In case of the failure of the United 
States of America and any persons interested as aforesaid, or owner as 
aforesaid, to agree upon the proper compensation to be paid as above pro- 
vided, the United States of America is authorized to have the same deter- 
mined by the verdict of a jury upon application by petition to the court of 
common pleas for Charleston County, which shall be served as by law a 
summons in a civil action in said court is required to be served, and the 
same sliall be heard without delay at a term of said court and under the di- 
rection of the presiding judge thereof, and such determination shall be final 
and without appeal; and upon the amount so found being paid, with the 
cost of clerk and sheriff, if any, the right and title of the parties thereto 
shall vest in the United States of America. 

Streets, Etc., Included in above Grant Vacated. — All streets, roads and 
highwaj^s within the said tracts or parcels of land except Central Avenue, 
as above stated, are vacated and discontinued from the time said grant be- 
comes effectual. 

1896 (22) 390: 1890 (23) 422. 

(40) Certain lands in Charleston Harbor ceded for sanitarium. — All those 
marsh lands next adjacent to Castle or Fort Pinckney, not already ceded to 
the United States of America, and consisting of fifty acres of marsh lands, 
more or less, are hereby granted unto the United States of America for the 
purpose of the erection, construction and maintaining of a home or sani- 
tarium for disabled officers, soldiers and sailors of the army and navy of 
the United States of America. 

Land to Be Exempt from Taxes. — Said lands shall be, and continue, so 
long as the same shall be used for the purpose aforesaid, exonerated and 
discharged from all taxes, assessments and other charges which may be 
imposed under the authority of the State of South Carolina. 

Plat of Land to Be Made and Filed with Secretary of State. — The 
proper officers of the United States in charge of such institution shall cause 
to be executed a plat of the lands which may be acquired for the purpose 
herein mentioned, and file the same in the office of the secretary of state 
of this State. 

1898 (22) 962. 

(41) Certain lands in town of Moultrieville, Charleston County. — The 
right, title and interest of this State to, and the jurisdiction of this State 
over, the following described tract or parcel of land, and land covered with 
water, situated in the town of Moultrieville, on Sullivan's Island, in the 
county of Charleston, in this State, are hereby granted and ceded to the 
United States of America for the enlargement of the military reservations 
on said island, to wit: All that tract and parcel of land, and land covered 
with water, bounded on the west by Fort Moultrie reservation and parade 
ground; on the south by lands recently acquired by the United States for 
fortification purposes; on the east by lands recentty acquired bj' the United 
States for garrison purposes, and on the north by a line following the mean- 
dering or indentations of a line in the sea one hundred yards beyond high- 
water line; the easterly and westerly boundaries to be extended to meet 
this last mentioned line: provided, that there is hereby reserved to this 
State a concurrent jurisdiction for the execution within said lands of all 



Page 15 Jurisdiction of State and Places Ceded to United States § 2042 

process, civil or criminal, lawfully issued by the courts of this State, and 
not incompatible with this cession: provided, further, that the portion of 
Central Avenue within the tract herein ceded shall be forever kept open 
as a public street, and shall, together with its continuation through the 
government reservation, be kept in proper condition and repair by the gov- 
ernment; and this cession shall in no way interfere with any private rights 
or any franchise heretofore legally granted with reference to said Central 
Avenue: and provided, further, that this State reserves the right to au- 
thorize the laying and maintaining of tracks for railroad or traction pur- 
poses on or across the portion of Central Avenue ceded, or on lands con- 
tiguous thereto, and lying within fifteen feet of the same. 

Condition of Grant. — The grant hereinbefore made is upon condition 
that the said grant shall not be effectual as to any portion of the premises 
embraced in the foregoing description in which any person or persons have 
now any right, title or interest, or upon which any person or persons now 
own or have any structures or improvements, until the United States of 
America shall have compensated such person or persons for such right, 
title and interest, and for such buildings, structures and improvements, 
and acquired the title of such person or persons thereto. 

Failure to Agree on Compensation. — In case of the failure of the United 
States of America and any persons interested as aforesaid, or owner as 
aforesaid, to agree upon the proper compensation to be paid as above pro- 
vided, the United States of America is authorized to have the same deter- 
mined by the verdict of a jury, upon application by petition to the court of 
common pleas for Charleston County, which shall have exclusive jurisdic- 
tion of the same, and which shall be served as by law a summons in a civil 
action in said court is required to be served, and the same shall be heard 
without delay at a term of said court and under the direction of the pre- 
siding judge thereof, and such determination shall be final and without 
appeal, and upon the amount so found being paid, with all costs of the pro- 
ceedings, if any, the right and title of the parties shall vest in the United 
States of America. 

All streets, roads and highways, except Central Avenue, within the said 
tract or parcel of land, are vacated and discontinued from the time the said 
grant becomes effectual. 

1903 (24) 4. 

(42) Certain lands in Charleston County and lands covered with water. 
— The right, title and interest of this State to, and the jurisdiction and con- 
trol of this State over, a strip of land, and land covered with water, four 
hundred feet wide and lying two hundred feet on each side of the center 
line of the route selected by the United States of America for inland water- 
ways between Charleston Harbor and a point opposite McClellanville, is' 
hereby granted and ceded to the United States of America, for the purpose 
of constructing and improving the said inland waterways between Charles- 
ton Harbor and a point opposite the town of McClellanville, in the said 
Charleston County, and is described as follows, to wit: from the cove back 
of Sullivan's Island following the deepest water of Sullivan's Island Nar- 
rows to the bend next east of the point known as Spanish Fort; thence the 
route leaves the natural waterway, and a marsh cut is to be made across a 
long bend; thence along the deepest part of the natural waterway to Branch 
Inlet, and thence back of Isle of Palms to Meeting Reach, and through same 



§ 2042 Civil Code Page 16 

to Seven Reaches; thence through Seven Reaches to Dewees Inlet; thence 
to and through Bull Yard Sound and into Capers Inlet; thence to and 
through Santee Pass to Price's Inlet; thence to and through Bull Narrows- 
having one marsh cut across a bend at or near the narrowest part of this 
passage; thence through Bull Creek and across the marsh to Seewee Creek; 
thence across marsh to Vander Horst Creek; thence down same and across 
the marsh to Vander Horst Creek and through marsh to Belvedere Creek; 
thence up Belvedere Creek and through marsh to Salt Pond Creek; thence 
up Salt Pond Creek and through marsh to Graham's Creek; thence up Gra- 
ham's Creek, cutting across one sharp bend and through marsh to Awendaw 
Creek; thence down Awendaw Creek and Harbor River to Long Creek; 
thence by Long Creek and a marsh cut to Bull River; thence down Bull 
River to Five Fathom Creek, which junction is the nearest point in the pro- 
posed route to McClellanville: provided, that there is hereby reserved to 
this State a concurrent jurisdiction for the execution within said lands of 
all process, civil or criminal, lawfully issued by the courts of the State and 
not incompatible with this cession. 

Dredging Material May Be Deposited on Adjoining Marsh Lands. — The 
material dredged from the proposed channel in order to widen and deepen 
the same may be disposed of by depositing such material upon the adjoin- 
ing marsh lands outside of the strip of land designated herein, if such dis- 
posal be found necessary or desirable for construction or maintenance of 
said channel: provided, that by the use of said adjoining lands for pur- 
poses aforesaid, the United States of America shall not acquire any right, 
title or interest in or to the said lands outside of the strip four hundred 
feet wide, excepting the right to deposit material thereon. 

Condition of Grant. — The grant hereinbefore made is upon the condi- 
tion that the said grant shall not be effectual as to any portion of the prem- 
ises embraced in the foregoing description in which any person or persons 
have now any right, title or interest, or upon which any person or persons 
have now any legal structures or improvements, until title shall have been 
acquired by the United States of America to said right, title or interest, or 
to such structures or improvements. 

All lands and tenements which may be granted as aforesaid to the United 
States of America shall be, and continue (so long as the same shall be used 
for the purposes hereinbefore mentioned) , exonerated and discharged from 
all taxes, assessments and other charges which may be imposed under the 
authority of the State of South Carolina. 

1903 (24) 6. 

(43) Lot in Florence for erecting public buildings. — The right, title and 
interest of this State to, and the jurisdiction of this State over, the follow- 
ing described lot or parcel of land are hereby granted and ceded to the 
United States of America, for the erection of a public building, to wit: 
that lot of land in the city of Florence, county of Florence, and State of 
South Carolina, situate on the northwestern corner of Evans and Irby 
Streets, fronting on each street one hundred and fifty feet, and known on 
the plat of the city of Florence, made by J. W. Brunson, surveyor. May 5th, 
1896, as the eastern part of lot No. 21, in sectional block C, and bounded 
north by lot No. 20, east by Irby Street, south by Evans Street and west by 
part of lot No. 21: provided, that there is hereby reserved to this State a 
concurrent jurisdiction for the execution within said lot of all processes, 



Page 17 Jurisdiction of State and Places Ceded to United States § 2042 

civil or criminal, lawi'ully issued by the courts of this State, and not incom- 
patible with tills cession. 

1904 (24) 460. 

(44) Sites in Columbia, Sparlanburg, Rock Hill, and Georgetown. — The 
consent of the State of South Carolina is hereby given in accordance with 
the 17th clause of the 8th section, of article I, of the Constitution of the 
United States to the acquisition by the United States, by purchase, con- 
demnation, or otherwise of the several lots or parcels of land in this State 
hereinafter mentioned or described, to wit: 1. A site in or near the city of 
Columbia, county of Richland, for a weather bureau for the government. 
2. A site in the city of Spartanburg, county of Spartanburg, for a postoffice 
and court house, described as follows: beginning at the southwest corner of 
North Church and Walnut Streets, in said city, and running thence westerly 
with said Walnut Street, one hundred forty-one and two-tenths feet to 
stake; thence south 29 degrees east, one hundred and forty-seven feet to 
stake; thence easterly to North Church Street, one hundred thirty-nine and 
six-tenths feet; and thence northerly with North Church Street one hun- 
dred forty-seven and five-tenths feet to the beginning corner, being the lot 
conveyed to the United States of America by J. F. and J. B. Cleveland, by 
deed dated April 24th, 1903. 3. A site in the city of Rock Hill, county of 
York, for a postoffice and court house, described as follows: beginning on 
the east corner of Caldwell and Main Streets, and running along said Cald- 
well Street one hundred and thirty-six feet to corner, thence along the line 
of the Roach lot one hundred and thirty feet to corner; thence along the 
line of the state of Fannie B. Reid to corner on Main Street one hundred 
and thirty-five feet; thence to beginning corner one hundred and thirty 
feet, bounded by said streets, the Roach lot and lands of the estate of Fannie 
B. Reid, being the identical lot conveyed to the United States of America 

by the heirs of the estate of John Roach, by deed dated the day of , 

190 — . 4. A site in the city of Georgetown, 'county of Georgetown, for a 
public building for the purposes of the government described as follows: 
all that certain piece, parcel or lot of land, situate, lying and being at the 
corner of King and Front Streets, in said city of Georgetown, and measur- 
ing on King Street one hundred and twenty feet, and on Front Street one 
hundred and thirty feet, and bounded by Front Street, King Street, and on 
all other sides by lands of the estate of George R. Congdon, deceased, being 
the same premises conveyed by said George R. Congdon, in his lifetime, to 
said United States of America, by deed bearing date the 9th day of May, 
1903, and duly recorded in the office of the registrar of mesne conveyances 
for said Georgetown County, in book V, page 317. 

Jurisdiction of State Ceded. — The right, title and interest of this State 
to, and its jurisdiction over, the said lots or parcels of land are hereby ceded 
to the United States of America: provided, that the jurisdiction hereby 
ceded shall not vest until the United States shall have acquired the title to 
the said lands by purchase, condemnation or otherwise, and shall continue 
so long as the said lands shall remain the property of the United States: 
and provided, further, that the State of South Carolina shall retain juris- 
diction for the execution within said lands of all process, civil or criminal, 
lawfully issued by the authority of this State, and not incompatible with 
this cession. 
Lands Exempt from State Taxation. — The said lands and all the build- 



§ 2042 Civil Code Page 18 

ings and structures of every kind which may be erected thereon shall be 
exempt from all state, county, and municipal taxation, assessments, or other 
charges which may be levied or imposed under the authority of this State 
so long as the same shall remain the property of the United States. 

1904 (24) 470. 

(45) Certain land in Moultrieville, Charleston County — reservations. — 
The right, title and interest of this State to, and the jurisdiction of this 
State over, the following described tract or parcel of land, and land cov- 
ered with water, situated in the town of Moultrieville, on Sullivan's Island, 
in the county of Charleston, in this State, are hereby granted and ceded to 
the United States of America, for the enlargement of the military reserva- 
tions on said island, to wit: all that tract and parcel of land, and land cov- 
ered with water, on the eastern end of Sullivan's Island aforesaid, lying to 
the south of the right of way of the seashore division of the Charleston 
Consolidated Railway, Gas and Electric Company, and east of the street 
known as Sixth Street, and of the same extended southward to low-water 
mark on the plan of Moultrieville, made by Lamble, surveyor, in 1899, and 
recorded book — , page — , R. M. C. office, Charleston County: provided, 
that there is hereby reserved to this State a concurrent jurisdiction for the 
execution within said lands of all process, civil or criminal, lawfully issued 
by the courts of this State, and not incompatible with this cession: pro- 
vided, further, that the said grant is made subject to the following reserva- 
tions and exceptions, to wit: that such portion of the front beach of said 
Sullivan's Island included within the limits of said grant, as lies below a 
line drawn along said beach twenty (20) feet above high-water mark, and 
parallel thereto, shall be always open to the public as a footway and drive- 
way, so that the public shall have the free and unobstructed right of pas- 
sage by foot and carriage upon, over and across, the same, subject to the 
right of the said United States government to close and exclusively occupy 
the same, so far as the reservations in this proviso are concerned, at the 
following times and under the following circumstances, to wit: 

When Driveway May Be Closed. — 1. During hours of actual target prac- 
tice in, over or upon the said portion of the said premises (during which 
time of closure, due and proper notice of the same shall be given to the 
public) . 

2. During hours of actual military drill in, over and upon the said por- 
tion of the said premises, and 

3. During time of war. 

Grant Not to Cover Private Property. — The grant hereinbefore made is 
upon condition that the said grant shall not be effectual as to any portion of 
the premises embraced in the foregoing description in which any person or 
persons have now any right, title or interest, or upon which any person or 
persons now own, or have any structures or improvements, until the United 
States of America shall have compensated such person or persons for such 
right, title and interest, and for such building, structures and improve- 
ments, and acquired the title of such person or persons thereto. 

How Value Determined. — In case of the failure of the United States of 
America and any person interested as aforesaid or owner as aforesaid, to 
agree upon the proper compensation to be paid, as above provided, the 
United States of America is authorized to have the same determined by the 
verdict of a jury, upon application by petition to the court of common pleas 



Page 19 Jurisdiction of State and Places Ceded to United States § 2042 

of Charleston County, which court shall have exclusive jurisdiction of the 
same, and which petition shall be served as by law a summons in a civil 
action in said court is required to be served, and the said cause shall be 
heard without delay at a term of said court and under the direction of the 
presiding judge thereof, and such determination shall be final and without 
appeal; and upon the amount so found being paid, with all costs of the pro- 
ceedings, if any, the right and title of the parties shall vest in the United 
States of America. 

Streets and Roads Vacated. — All streets, roads, rights of way and high- 
ways within said tract or parcel of land are vacated and discontinued from 
the time the said grant becomes effectual, saving such as are expressly ex- 
cepted or reserved in this subdivision. 

1905 (24) 825. 

(46) Certain lands in Moultrieville, Charleston County — reservations and 
exceptions. — The right, title and interest of this State to and in, and the 
jurisdiction of this State over, the following described lands, situated in the 
town of Moultrieville, on Sullivan's Island, in the county of Charleston, in 
this State, are hereby granted and ceded to the United States of America 
for the enlargement of the military reservations on said island, to wit: all 
those pieces or parcels or tract of land, lying and being in the said town of 
Moultrieville, and comprising, not only the two lots designated by the let- 
ters "O" and "P" on a plan of Moultrieville compiled from official maps 
and surveys by H. S. Lamble, civil engineer, in April, 1902, and recorded 
July 15th, 1902, at page 189 of plat book D, in the office of the register of 
mesne conveyances for the said county of Charleston (on which or a part 
of which said two lots "O" and "P" is located the life saving station), but 
also the land of the same width as that of the said two lots together and ex- 
tending in front of and from the said two lots down to mean low-water 
mark; the said two lots "O" and "P" together measuring two hundred (200) 
feet, more or less, from rear to front and two hundred and twenty-five 
(225) feet, more or less, in width, and butting and bounding northeast- 
wardly on Patrick Street, northwestwardly on Ion Street, southwestwardly 
on the lot designated by the letter "N" on said plan, and southeastwardly 
on Atlantic Street or the front beach: provided, that there is hereby re- 
served to this State a concurrent jurisdiction for the execution upon or 
within said lands of all process, civil and criminal, lawfully issued by the 
courts of this State, and not incompatible with this cession: and provided, 
further, and the said grant is made subject to the following reservations 
and exceptions, to wit: that such portion of the front beach of said Sulli- 
van's Island included within the limits of said grant as lies below a line 
drawn along said beach twenty (20) feet above high-water mark, and par- 
allel thereto, shall be always open to the public as a footway and driveway, 
so that the public shall have the free and unobstructed right of passage by 
foot and vehicle upon, over and across the same, subject to the right of the 
United States government to close and exclusively occupy the same, so far 
as the reservations in this proviso are concerned, at the following times and 
under the following circumstances, to wit: (1) during hours of actual tar- 
get practice in, over and upon the said premises (prior to which time of 
closure due and proper notice of the same shall be given to the public) . 
(2) During hours of actual military drill in, over and upon the said prem- 
issues, and (3) during time of war. 



^ 2042 Civil Code Page 20 

United States to Compensate Land Owners. — The grant herein and 
hereby before made is upon condition that it (the said grant) shall not be 
effectual as to any portion of the premises embraced in the foregoing de- 
scription in or to which any person or persons nave now any right, title or 
interest, or upon which any person or persons now own or have any build- 
ings, structures or improvements, until the United States of America shaL' 
have compensated such person or persons for such right, title and interest 
of such person or persons thereto or therein. 

Failure to Agree as to Compensation. — In case of the failure of the 
United States of America and any person interested as aforesaid or owner 
as aforesaid to agree upon the proper compensation to be paid as above 
provided, the United States of America is authorized to have the same de- 
termined by the verdict of a jury, upon application by petition to the court 
of common pleas of Charleston County, which court shall have exclusive 
jurisdiction of the same, and which petition shall be served as by law a 
summons in a civil action in said court is required to be served, and the 
said cause shall be heard without delay at a term of said court and under 
the direction of the presiding judge thereof, and such determination shall 
be final and without appeal; and upon the amount so found being paid, with 
all costs of the proceedings, if any, the right, title and interest of such per- 
son or owner thereto and therein shall vest in the United States of America. 

Streets and Roads Vacated. — All streets, roads, rights of way and high- 
ways within said lands are vacated and discontinued from the time this 
grant shall become effectual, saving such as are expressly excepted or re- 
served in this subdivision. 

1906 (25-> 19. 

(47) Sites in Chester, Anderson and Greenwood. — The consent of the 
State of South Carolina is hereby given, in accordance with the 17th clause 
of the 8th section of article I, of the Constitution of the United States, to the 
acquisition by the United States, by purchase, condemnation, or otherwise, 
of the several lots or parcels of land in this State hereinafter mentioned or 
described- to wit: 1. a site in the city of Chester for a postoffice or court 
house building, described as follows: beginning at the north corner of the 
intersection of Main and Wylie Streets, thence north 46 deg. 00 min., west 
130 feet along Wylie Street to west corner, thence north 44 deg. 15 min., 
east 120 feet to north corner, thence south 46 deg. 00 min., east to east cor- 
ner 127 feet and 5 inches to the east corner, thence north 44 deg. 40 min., 
west 120 feet to the beginning corner, being the south corner of said lot, 
bounded by the said Main and Wylie Streets and the lands of John J. Hemp- 
hill and G. Brown White. 2. A site in the city of Anderson for a postoffice 
building, at the northwest corner of North Main and a new street known as 
Federal Street, beginning at the intersection of the said streets and run- 
ning along Federal Street south 79 deg., west 135 feet to corner on Federal 
Street, thence north 11 deg., west 150 feet to corner, thence north 79 deg., 
east 135 feet to corner on Main Street, thence south 11 deg., east 150 feer 
along Main Street to the beginring corner. 3. A site in the citv of Green- 
wood for a postoffice building, described as follows: all and singular that 
certain lot or parcel of land, situate in the northwestern corner of Main and 
Oregon Streets, of the city of Greenwood, county of Greenwood, South 
Carolina, containing thirtj'-five one-hundredths of an acre, and bounded 
north one hundred and twenty feet by lot of Mrs. C. T. Bailey; east one 



Page 21 Jurisdiction of State and Places Ceded to United States § 2042 

hundred and thirty feet by Main Street; south one hundred and twenty feet 
by Oregon Street; and west one hundred and thirty feet by lot of Mrs. C. 
T. Bailey. 

Title Ceded. — The right, title and interest of this State to, and its juris- 
diction over, the said lots or parcels of land are hereby ceded to the United 
States of America: provided, that the jurisdiction hereby ceded shall not 
vest until the United States shall have acquired the title to the said lands, 
by purchase, condemnation, or otherwise, and shall continue so long as the 
lands shall remain the property of the United States: and provided, further, 
that the State of South Carolina shall retain jurisdiction for the execution 
within said lands of all process, civil or criminal, lawfully issued by the 
authority of this State, and not incompatible with this cession. 

Exemption from Taxation. — The said lands, and all the buildings, and 
structures of every kind which may be erected thereon, shall be exempt 
from all state, county and municipal taxation, assessments, or other charges 
which may be levied or imposed under the authority of this State, so long 
as the same shall remain the property of the United States. 

1907 (25) 634. 

(48) Tracls in Charleston, Beaufort and Georgetown Counties for quar- 
antine purposes. — The right, title and interest of this State to, and the ju- 
risdiction of this State over, the following described tracts of land, and land 
covered by water, situated in the counties of Charleston, Beaufort and 
Georgetown, in this State, is hereby granted and ceded to the United States 
of America for the purposes of quarantine, to wit: 

A. A Tract of Land on James Island and Buildings. — 1. A tract of land 
on James Island, Charleston Harbor, South Carolina, lying and being upon 
the easterly, southerly and westerly sides of the land belonging to the 
United States Government and known as the Fort Johnson Reservation, be- 
ing ninety acres, more or less, and including the, marsh land and tide flats 
east and south of said Fort Johnson Reservation to low-water line. 

2. The buildings now on said ninety-acre tract, consisting of one two- 
storj' frame house, about 40 ft. x 35 ft., known as the medical officers' quar- 
ters, with a 20 ft. X 11 ft. semi-detached kitchen and a one-story frame store- 
house in the immediate vicinity, about 20 ft. x 10 ft. in size, and the lazaretto 
buildings, on Shell Point, consisting of a pest house, one-story, frame, 15 ft. 
X 30 ft.; isolation hospital, one story, frame, 32 ft. x 20 ft., with a brick cis- 
tern in rear; keeper's house, one storj^ frame, 29 ft. x 36 ft., with 20 ft. x 12 
ft. detached kitchen, and a small privy. 

B. Quarantine Station at Georgetown. — The quarantine station, at 
Georgetown, South Carolina, on South Island, entrance to Georgetown 
Harbor, consisting of five acres of land, more or less, a residence and out- 
buildings. 

C. Quarantine Station at Buzzard Island, Beaufort County. — The quar- 
antine station, on Buzzard's Island, at the entrance of St. Helena Sound, 
consisting of ten acres, more or less, officers' quarters, two hospital build- 
ings, and quarters for crew. 

D. Quarantine Station at Parris Island, Beaufort County. — The quar- 
antine station, on Parris Island, Port Royal Sound, consisting of fifteen 
acres, more or less, an officer's residence, two hospitals and outbuildings. 

1907 (25) 636. 

State Board of Health to Transfer Lands. — The state board of health 
shall, and it is hereby authorized and directed, to convey and transfer to the 



§ 2042 Civil Code Page 22 

United States, all buildings and appurtenances upon, or appertaining to 
said tract of land, and also all machinery, plant, boats, tools and other per- 
sonal property used at or belonging to either or all of said quarantine sta- 
tions, in consideration of a sum of money to be ascertained and fixed as fol- 
lows: the value of the property to be assessed by a representative of the 
United States and the chairman of the state board of health, or such per- 
son as he may appoint; and should these two differ, they shall have power 
to agree upon a third person, who shall act as arbitrator between the two. 
1908 (25) 1132. 

(49) Lot in Sumter. — The right, title and interest of this State to, and the 
jurisdiction of this State over, the following described lot or parcel of land 
are hereby granted and ceded to the United States of America, for the erec- 
tion of a public building, to wit: that lot of land in the city of Sumter, 
county of Sumter, and State of South Carolina, situate on the southeastern 
corner of Main and Caldwell Streets, of said city, fronting and measuring 
on said Main Street one hundred and fifteen (115) feet, and on Caldwell 
Street one hundred and thirty (130) feet, and bounded on the north by said 
Caldwell Sti-eet; on the east bj' land of C. G. Rowland and others; on the 
south by land of C. G. Rowland and others; and on the west by said Main 
Street: provided, that there is hereby reserved to the State of South Caro- 
lina concurrent jurisdiction for the execution within and upon the prem- 
ises hereby granted of all processes, civil or criminal, lawfully issued by 
the courts of this State, not incompatible with this cession. 

1907 (25) 638. 

(50) Lot in Aiken. — The right, title and interest of the State of South 
Carolina to, and the jurisdiction of this State over, the following described 
lot or parcel of land are hereby granted and ceded to the United States of 
America, for the erection of a public building, to wit: all that certain piece, 
parcel or lot of land, situate, lying and being in the city of Aiken, in the 
county and State aforesaid, beginning at the southwest corner of Park Ave- 
nue and Laurens Street, running thence southerly with the west line of 
Laurens Street one hundred and forty (140) feet; thence westerly at right 
angles with Laurens Street, one hundred and twenty (120) feet; thence 
northerly, parallel with Laurens Street, one hundred (100) feet, more or 
less; thence easterly with Park Avenue one hundred and twenty (120) 
feet, more or less, to the point of beginning. And has such forms, marks, 
courses and distances as is represented on a plat of the same, which is here- 
to attached, and made a part and parcel of this deed. 

Exclusive jurisdiction in and over the said lot or parcel of land, when ac- 
quired as hereinafter provided by the United States, shall be ceded to the 
United States for the purposes mentioned, except the service upon such 
sites of all civil and criminal processes of the courts of this State; but the 
jurisdiction so ceded shall continue no longer than the United States shall 
own such piece of land. 

The jurisdiction ceded shall not vest until the United States shall have 
acquired the title thereto, by purchase from its owner, and so long as the 
said lot or parcel of land shall remain the property of the United States 
when acquired as aforesaid, and no longer, the same shall be and continue 
exempt and exonerated from all state, county and municipal taxation, as- 
sessment, or other charges which may be levied or imposed under the au- 
thority of this State. 

1907 (25) 638. 



Page 23 Jurisdiction of State and Places Ceded to United States § 2042 

(51) Certain lands in Charleston Harbor to United States. — I. Whereas, 
By and under the Act of the General Assembly of the State of South Caro- 
lina, entitled "An Act to Grant to the City Council of Charleston and Its 
Successors the Title and Interest of the State to Certain Lands in Charles- 
ton County for the Purposes of a Naval Station," and approved the 8th day 
of February, A. D. 1901 (23d volume of the statutes at large of South Caro- 
lina, page 607) , the right, title and interest of the State of South Carolina 
in and to the following described tract or parcel of land, and land covered 
with water, situated in the county of Charleston, in the State of South 
Carolina, was granted and ceded to the city council of Charleston and its 
successors, to wit: "all that tract or parcel of land, and land covered with 
water, situate, lying and being on the west bank of Cooper River, in the 
county of Charleston, in this State, measuring and containing seven hun- 
dred and sixty acres, more or less, butting and bounding to the north by 
lands of Mrs. W. W. Lawton, and by the Cooper River, on the east by the 
Cooper River, on the south by Ship Yard Creek, and on the west by Ship 
Yard Creek, as is delineated on a map of the city of Charleston and vicinity, 
made by J. H. Dingle, city surveyor, December, 1900," and so forth: 

And whereas, by virtue and in pursuance of and under the foregoing act 
of the General Assembly of the State of South Carolina, and a resolution 
unanimously adopted by the said city council of Charleston on the 14th 
day of May, A. D. 1901, and in consideration of the sum of one dollar, J. 
Adger Smyth, as mayor of the city of Charleston, did (by deed, dated the 
12th day of August, A. D. 1901, and recorded on the 14th day of August, A. D. 
1901, in the office of the register of mesne conveyances for the said county 
of Charleston, at page 247 of book X 23) convey in fee simple unto the 
United States of America the above described tract or parcel of land, and 
land covered with water, for the uses and purposes and in accordance with 
the limitations set forth in the above recited act for the General Assembly 
of the State of South Carolina — and so forth — as will more fully appear on 
reference to the said deed and plat and the said record thereof: 

II. And whereas, by virtue and in pursuance of and under a resolution 
unanimously adopted by the said city council of Charleston on the 14th day 
of May, A. D. 1901, and in consideration of thirty-four thousand two hun- 
dred and six dollars, J. Adger Smyth, as mayor of the city of Charleston, 
did (by deed, dated the 12th day of August, A. D. 1901, and recorded on the 
14th of August, A. D. 1901, in the office of the said register of mesne convey- 
ances, at page 245 of book X 23) also convey in fee simple unto the United 
States of America all the right, title, interest and estate of the said city 
council of Charleston in and to "all that certain piece, parcel and tract of 
land, containing one hundred and seventy-one three one-hundredths (171 
3-100) acres, bounded north by Noisette Creek, on the east by Cooper River, 
on the south by lands of Cecelia Lawton, and on the west by other lands 
belonging to the said city of Charleston. The piece, parcel and tract of land 
hereby conveyed constitutes a portion of 'Chicora Park,' and is specifically 
shown and designated on the plat of the same made by A. J. Menocal, en- 
gineer, U. S. Navy, being wholly within the red lines laid down on the said 
plat — and so forth — as will more fully appear on reference to the said last 
mentioned deed and plat and the said record thereof: 

III. And whereas, in consideration of the sum of fifty thousand dollars, 
Cecilia Lawton did (by deed, dated the 12th day of August, A. D. 1901, and 



§ 2042 Civil Code Page 24 

recorded on the' 14th day of August, A. D. 1901, in the office of the said reg- 
ister of mesne conveyances, at page 234, of book X 23) also convey in fee 
simple unto the United States of America, "all that certain piece, parcel and 
tract of land, situate, lying and being in the said county of Charleston and 
State aforesaid, on the west bank of the Cooper River, measuring and con- 
taining two hundred and fifty-eight and eleven one-hundredths (258 and 
11-100) acres, more or less, bounded on the north by lands of the said city 
of Charleston, known as 'Chicora Park,' on the east by Cooper River, on the 
south by land of Mappus, J. C. H. Claussen and the Old Clement's Ferry 
Road and a body of marsh land, and on the south by other lands of the said 
Cecilia Lawton; the land hereby conveyed being a portion of a certain plan- 
tation or tract of land conveyed to the said Cecilia Lawton by Gabriel E. 
Manigault,^ by his deed of conveyance bearing date the 2d of December, 
A. D. 1880, and having such courses, distances, metes, bounds and shape as 
is represented on a plat thereof made by A. J. Menocal, engineer, United 
States Navy, and is fully delineated by and confined within the red lines 
of said plat, and including all the right, title and interest of the said Cecilia 
Lawton in and to the -body of marsh land of ninety (90) acres, more or less, 
which she, the said Cecilia Lawton, took by virtue of said conveyance to 
her by Gabriel Manigault, as well as any claim or interest she, the said Ce- 
cilia Lawton, may have or could have in and to any portion of a body of 
marsh land ceded by the State of South Carolina to the city council of 
Charleston by the act of the General Assembly, approved February 8th, 
A. D. 1901" — and so forth — as will more fully appear on referen-ce to the 
said last mentioned deed and plat and the said record thereof: 

IV. And whereas, in consideration of the sum of one thousand dollars, 
Maria D. Winthrop did (by deed, dated the 21st day of March, A. D. 1902, 

and recorded on the day of , A. D. 1902, in the office of the register 

of mesne conveyances for the county of Berkeley, in State of South Caro- 
lina, at page — , of book ) also convey in fee simple unto the United 

States of America "all that piece, parcel or tract of marsh land, containing 
nine hundred and thirty-seven acres, more or less, situate, lying and being 
in the parish of St. Thomas, in the county of Berkeley and State aforesaid, 
on the east side of Cooper River, according to a survey made for the pur- 
pose of this conveyance by J. H. Dingle, surveyor — the said land being 
bounded on the south and west by the said Cooper River, on the east by 
Clouter's Creek and Broad Creek, and on the north by a similar tract of 
marsh land, now the property of this grantor, and being the southernmost 
portion of a body of marsh land originally granted by the State of South 
Carolina to Charles Parker by its grant, dated November 3d, 1845" — and so 
forth — as will more fully appear on reference to the said last mentioned 
deed and plat and the said record thereof: 

V. And whereas, by virtue and in pursuance of and under a resolution 
unanimously adopted by the said city council of Charleston on the 12th day 
of July, A. D. 1902, and in consideration of the sum of nineteen thousand 
three hundred dollars, J. Adger Smyth, as mayor of the city of Charleston, 
did (by deed, dated the 20th of November, A. D. 1902, and recorded on the 
21st day of November, A. D. 1902, in the office of the said register of mesne 
conveyances for Charleston County, at page 30, of book F 24) also convey 
in fee simple unto the United States of America, "all that certain piece, 
parcel and tract of land, situate, lying and being in the county of Charles- 



Page 25 Jurisdiction of State and Places Ceded to United States § 2042 

ton, in the State of South Carolina, westward of and adjoining the United 
States navy yard, and containing ninety-six and one-half (96.5) acres, more 
or less, and having such shape, metes, marks, bounds, dimensions and dis- 
tances as is represented on a plat thereof made by J. W. G. Walker, civil 
engineer, United States Navy, on the 9th day of September, A. D. 1902" — 
and so forth — as will more fully appear on reference to the said last men- 
tioned deed and plat and the said record thereof: 

VI. And whereas, by virtue and in pursuance of and under the act of 
Congress, entitled "An Act Making Appropriations for the Naval Service 
for the Fiscal Year Ending June 30, 1904, and for the Other Purposes," and 
approved March 3, 1903, and in consideration of the sum of eight dollars 
and thirty-nine cents, the United States of America, through the secretary 
of the navy of the United States, did (by deed, dated the 16th day of April, 
A. D. 1903, and recorded on the 20th day of April, A. D. 1903, in the office of 
the said register of mesne conveyances for Charleston County, at page 156 
of book F 24) reconvey in fee simple unto the said city of Charleston, "all 
that certain piece, parcel and tract of land, situate, lying and being in the 
said county of Charleston and State aforesaid, on the south bank of Noisette 
Creek, containing one thousand eight hundred and twenty-six and seven- 
tenths square feet, more or less, and bounded as follows, that is to say: on 
the north by Noisette Creek, on the southeast by a line running in continua- 
tion of the northwestern boundary line of the present naval hospital tract 
from the point where said line intersects the western boundary line of the 
navy yard tract to said creek, on the southwest by the present western 
boundary line of the navy yard tract, from the point where said line is in- 
tersected by the northwestern boundary line of the naval hospital tract to 
said creek, as shown approximately on plat appended hereto" — and so forth 
— as will more fully appear on reference to the said last mentioned deed 
and plat and the said record thereof: 

VII. And whereas, the State of South Carolina, in all cases in which 
grants of lands have been made by the State directly by and under acts of 
her General Assembly unto the United States of America, hath also in such 
grants ceded to the United States of America the State's jurisdiction over 
the lands granted; therefore, 

1907 (25) 548. 

State Jurisdiction over Certain Lands in Charleston County Granted 
AND Retained. — The jurisdiction and control of the State of South Carolina 
in and over the several above described pieces, parcels and tracts of land 
and land covered with water (less and other than the above described 
1,826.7 square feet, more or less, reconveyed by the United States of Amer- 
ica to the State of South Carolina, on the 16th day of April, A. D. 1903, as 
aforesaid) are hereby granted and ceded to the United States of America: 
provided, that such jurisdiction and control are hereby granted and ceded 
upon the express condition that the State of South Carolina retain and 
shall retain jurisdiction (concurrent with that of the United States of 
America hereunder) in and over the said pieces, parcels and tracts of land 
and land covered with water (less and other than the said 1,826.7 square 
feet, more or less) so far as that civil process and writs in all cases not af- 
fecting the real and personal property of the United States of America, and 
any and all criminal or other process and writs lawfully issued in the name 
and under the authority of the State of South Carolina against any person 



§ 2042 Civil Code Page 26 

or persons charged with crimes, felonies, or misdemeanors, committed 
against the peace and dignity of the State within and without the limits of 
the said pieces, parcels and tracts of land and land covered with water (less 
and other than the said 1,826.7 square feet, more or less), and not incom- 
patible with the cession, may be executed at any and all times within the 
limits of the said pieces, parcels and tracts of land and land covered with 
water (less and other than the said 1,826.7 square feet, more or less) in the 
same manner, and may as if no jurisdiction had been hereby granted and 
ceded. 

The said pieces, parcels and tracts of land and land covered with water 
(less and other than the said 1,826.7 square feet, more or less) so long as 
the same shall be and remain the property of the United States of America, 
and shall be used for the purposes for which they have been heretofore 
granted and conveyed as aforesaid, shall be and continue wholly exempt and 
exonerated from and of any and all taxes and assessments and other charges 
whatsoever which might otherwise be imposed by and under the authority 
of the State of South Carolina. 

1907 (25) 548. 

(52) Consent given to United States to acquire lands. — The consent of the 
State of South Carolina is hereby given, in accordance with the seventeenth 
clause, eighth section of the first article of the Constitution of the United 
States, to the acquisition by the United States, by purchase, condemnation, 
or otherwise, of any land in this State required for sites for custom houses, 
court houses, postoffices, arsenals, or other public buildings whatever, or for 
any other purposes of the government. 

Exclusive Jurisdiction over Land Acquired Ceded to United States.— 
Exclusive jurisdiction in and over any land so acquired by the United States 
shall be, and the same is hereby, ceded to the United States for all purposes 
except the service upon such sites of all civil and criminal process of the 
courts of this State; but the jurisdiction so ceded shall continue no longer 
than the said United States shall own such lands. 

Jurisdiction Not to Vest until Title Acquired. — The jurisdiction ceded 
shall not vest until the United States shall have acquired the title to said 
lands by purchase, condemnation or otherwise; and so long as the said land 
shall remain the property of the United States, when acquired as aforesaid, 
and no longer, the same shall be and continue exempt and exonerated from 
all state, county and municipal taxation, assessment or other charges which 
may be levied or imposed under the authority of this State. 

1908 (25) 1127. 

(53) Lands in Moultrieville, Charleston County. — The right, title and in- 
terest of this State to and in, and the jurisdiction of this State over, the fol- 
lowing described lands, situated in the town of Moultrieville, on Sullivan's 
Island, in the county of Charleston, in this State, are hereby granted and 
ceded to the United States of America for the enlargement of the military 
reservations on said island, to wit: all those pieces or parcels or tract of 
land, lying, being in the said town of Moultrieville, shown on a plan of 
Moultrieville compiled from official maps and surveys made by H. S. Lam- 
bole, civil engineer, in April, 1902, and recorded July 15, 1902, at page 189 
of plat book D, in the office of the register of mesne conveyances for the 
said county of Charleston, comprising all the land lying to the westward of 
the United States government reservations at old Fort Moultrie, and con- 



Page 27 Jurisdiction of State and Places Ceded to United States § 2042 

tained between these reservations on the east and the town lots numbers 
73, 74 and 77 on the west, embracing lots numbers 78, 79 and 80, the town 
hall lot, portions of West Fort Street, Main Street and Middle Street, and 
marsh lands to the north of lot 78, more particularly described as follows: 
beginning at low-water mark in the cove on the north side of Sullivan's 
Island at the northwest corner of United States government reservation 
and extending approximately south 21 degrees, 35 minutes, west 1,170 feet, 
following the west line of said United States government reservation to the 
western corner of the same, to the north of Middle Street; thence approxi- 
mately south 52 degrees, 15 minutes, west 65 feet to the corner stone at the 
northwest corner of the old Fort Moultrie reservation; thence following the 
boundaries of this reservation approximately south 17 degrees, west 126 feet 
to a corner stone, approximately north 75 degrees, west 82.4 feet to a corner 
stone, and approximately south 15 degrees, 30 minutes, west 580 feet to low- 
water line on the south or ocean side of Sullivan's Island; thence westward 
along the low-water line approximately 100 feet to the extension of the west 
line of West Fort Street; thence along the west line of said West Fort 
Street approximately north 12 degrees, 30 minutes, east 695 feet to the 
southeast corner of lot No. 74; thence approximately south 77 degrees, 30 
minutes, east 80.8 feet along Middle Street to the eastern corner of the pub- 
lic square; thence approximately north 6 degrees, east 90 feet to the south- 
east corner of lot No. 73 on West Fort Street, thence along the west side of 
West Fort Street and its extension northward approximately north 12 de- 
grees, 30 minutes, east 1,030 feet to low-water mark on the cove or north 
side of Sullivan's Island; thence along low-water mark eastward to the orig- 
inal point of beginning: provided, that the portions of the streets and ave- 
nues within the tract herein ceded shall be forever kept open as public 
streets; and this cession shall in no way interfere with the private rights 
of any franchise heretofore legally granted, with reference to Middle Street 
and Central Avenue: and provided, further, that there is hereby reserved to 
this State a concurrent jurisdiction for the execution upon or within said 
lands of all process, civil and criminal, lawfully issued by the courts of this 
State, and not incompatible with this cession. 

Condition of Grant. — The grant hereinbefore made is upon condition 
that it shall not be effectual as to any portion of the premises embraced in 
the foregoing description, in or to which any person or persons have now 
any right, title or interest, or upon which any person or persons now own 
or have any buildings, structures or improvements, until the United States 
of America shall have compensated such person or persons for such right, 
title and interest, and for such buildings, structures and improvements, and 
shall have acquired the right, title and interest of such person or persons 
thereto or therein. 

1908 (25) 1130; 1909 (26) 180. 

Certain Streets also Ceded. — The streets and avenues between the east 
and west lines of the original reservations of Fort Moultrie, as said reserva- 
tion existed on January 1, 1894, are hereby granted and ceded to the United 
States of America, subject to the same provisos and conditions as are con- 
tained in this subdivision. 

Method of Condemnation. — In case of the failure of the United States of 
America, and any person interested as aforesaid, or owner as aforesaid, to 
agree upon the proper compensation to be paid, as above provided, the 



§ 2042 Civil Code Page 28 

United States of America is authorized to have the same determined by the 
verdict of a jury, upon apphcation by petition to the court of common pleas 
of Charleston County, which court shall have exclusive jurisdiction of the 
same, and which petition shall be served as by law a summons in a civil 
action in said court is required to be served; and the said cause shall be 
heard, without delay, at a tei-m of said court, and under the direction of the 
presiding judge thereof, and such determination, shall be final and without 
appeal; and upon the amount so found being paid, with all costs of the pro- 
ceedings (if am^) , the right, title and interest of such person or owner 
thereto and therein shall vest in the United States of America. 

1909 (26) 180. 

(54) Lands in Moultrieville, Sullivan's Island, Charleston County. — The 
right, title and interest of this State to, and the jurisdiction of this State 
over, those parts or portions of the following described tract or parcel of 
land, and the land covered with water, situated in the town of Moultrie- 
ville, on Sullivan's Island, in the county of Charleston, in this State, not 
heretofore granted to the United States, are hereby granted and ceded to 
the United States of America, as sites for the location, construction and 
prosecution of works of fortifications and coast defenses, and uses of the 
garrison, and for the enlargement of the military reservation on said is- 
land, and generally for any military purposes whatsoever, to wit: all that 
tract and parcel of land, and land covered with water, bounded as follows: 
beginning at a point on the prolongation or extension, in a northerly direc- 
tion of the westerly line of Petigru Street, as laid down on the plan of the 
said town of Moultrieville, made by H. S. Lambole in 1902, on the back 
beach, and one hundred yards beyond high-water line; thence in an east- 
erly direction following the meanderings or indentations of a line one hun- 
dred yards beyond said high-water line to the intersection of the prolonga- 
tion or extension in a northerly direction of the western line of Frost 
Street; thence in a southerly direction along said prolongation or extension 
of the said westerly line of Frost Street, along said westerly line of Frost 
Street, and along the prolongation or extension in a southerly direction of 
said westerly line of Frost Street to a point one hundred j^ards below low- 
water line in the sea; thence in a westerly direction following the mean- 
derings or indentations of a line in the sea one hundred yards beyond low- 
water line to its intersection with the prolongation or extension, in a 
southerly direction, of the western side of Petigru Street; thence in a north- 
erly direction along said prolongation or extension of the western side of 
Petigru Street, and along said western side of Petigru Street in a northerly 
direction and along the prolongation or extension, in a northerly direction 
of the western line of said Petigru Street, to the place of beginning: pro- 
vided, that the portion of Central Avenue and East Middle Street herein 
ceded shall be forever kept open as public streets; and this cession shall in 
no way interfere with any private rights, or any franchises heretofore le- 
gally granted with reference to said Central Avenue and East Middle 
Street: and provided, further, that this State reserves the right to author- 
ize the laying and maintaining of tracts for railroad or traction purposes 
on and across the portions of Central Avenue and East Middle Street ceded, 
or on lands contiguous thereto, and lying within fifteen feet of the same. 
Also, all that piece, parcel or tract of land and the wharf or wharves there- 
on, being situate on the extreme western end of said Sullivan's Island, for- 



Page 29 Jurisdiction of State and Places Ceded to United States § 2042 

merly owned by the Charleston Consohdated Railway, Gas & Electric Com- 
pany, and now the property of the Charleston Isle of Palms Traction Com- 
pany, being wharf sites one (1), two (2), and four (4), and also the lot of 
wharf site number three (3) , between wharf sites two and four aforesaid, 
as per plat made by Louis Y. Dawson, engineer, November 29, 1912, being 
traced from a plat of Sullivan's Island by William Hume, dated July, 1871, 
and such other property in the neighborhood thereof and contiguous thereto 
as may be needed by the United States government for the purposes as 
hereinabove set forth: provided, that there is hereby reserved to this State 
a concurrent jurisdiction for the execution within said lands of all process, 
civil or criminal, lawfully issued by the courts of this State, and not incom- 
patible with this cession: provided, further, and the said grant is made sub- 
ject to the following reservations and exceptions, to wit: that such portion 
of the front beach of said Sullivan's Island included within the limits of said 
grant, as lies below a line drawn along said beach twenty (20) feet above 
high-water mark, and parallel thereto, shall be always open to the public 
as a footway and driveway, so that the public shall have the free and unob- 
structed right of passage by foot and carriage upon, over and across the 
same, subject to the right of the United States government to close and ex- 
clusively occupy the same, so far as the reservations in this proviso are con- 
cerned, at the following times and under the following circumstances, to wit: 
1. during hours of actual target practice in, over and upon the said portion 
of the said premises (during which time of closure, due and proper notice 
of the same shall be given to the public) . 2. During hours of actual military 
drill in, over and upon the said portion of the said premises, and 3. During 
time of war. 

2. Compensation Required where Private Property Desired. — The grant 
hereinbefore made is upon condition that the said grant shall not be effec- 
tual as to any portion of the premises embraced in the foregoing descrip- 
tion in which any person or persons have now any right, title, or interest, or 
upon which any person or persons now own, or have any structures or im- 
provements, until the United States of America shall have compensated such 
person or persons for such right, title and interest, and for such building, 
structures and improvements, and acquired the title of such person or 
persons thereto. 

3. How Compensation Determined. — In case of the failure of the United 
States of America and any person interested as aforesaid or owner as afore- 
said to agree upon the proper compensation to be paid, as above provided, 
the United States of America is authorized to have the same determined by 
the verdict of a jury, upon application by petition to the court of common 
pleas of Charleston County, which court shall have exclusive jurisdiction 
of the same, and which petition shall be served as by law a summons in a 
civil action in said court is required to be served, and the said cause shall 
be heard without delay at a term of said court and under the direction of 
the presiding judge thereof, and such determination shall be final and with- 
out appeal; and upon the amount so found being paid, with all costs of the 
proceedings, if any, the right and title of the parties shall vest in the United 
States of America. 

4. Streets Vacated. — All streets, roads, rights of way and highways with- 
in said tracts or parcels of land are vacated and discontinued from the time 
the said grant becomes effectual by the United States government acquiring 



§ 2042 Civil Code Page 30 

the property aforesaid as herein provided, saving such as are expressly ex- 
cepted or reserved in this section. 

1916 (29) 782. 

(55) Certain lands on Sullivan's Island, in Charleston County, ceded to 
the United States — concurrent jurisdiction and rights of occupants re- 
served — condemnation — certain ways reserved. — The right, title and inter- 
est of this State in and to, and the jurisdiction and control of this State over 
the following described tract or parcel of land situated in the town of Moul- 
trieville, on Sullivan's Island, in the county of Charleston, in this State, is 
granted and ceded to the United States of America for the purpose of af- 
fording a clear field of view from the fire control stations pertaining to the 
defenses at Fort Moultrie, and for such other purposes as shall render its 
use needful or desirable in connection with the works of fortification and 
coast defenses at Fort Moultrie established bv the United States upon Sul- 
livan's Island, to wit: all that tract or parcel of land bounded as follows: 
beginning at the southeast corner of the main United States government 
reservation on Sullivan's Island, South Carolina, said point being located on 
the extension of the west line of Petigru Street in the town of Moultrie- 
ville, Sullivan's Island, South Carolina, one hundred yards to seaward from 
low-water line in the Atlantic Ocean (wherever such low-water line may 
now or hereafter be) thence northerly along the easterly boundary of said 
United States government reservations (said boundary line being the west 
line of said Petigru Street) to a point in the line with the southerly bound- 
ary of lots M, N, O, and P, as shown on the Lamble map, recorded in the 
office of the register of mesne conveyances July 15, 1902, in plat book "D"; 
thence easterly along said southerly boundary of said lots M, N, O, and P, 
to the east side of Patrick Street, a distance of 500 feet, more or less; thence 
southerly along the west boundary of lot Q, shown on said Lamble map, a 
distance of 150 ft., more or less; thence easterly along the southerly bound- 
ary of lots Q, R, S, and T, shown on above mentioned Lamble map, crossing 
Wharf Street, to the United States government reservation, known as Thom- 
son reservation, a distance of 490 feet, more or less; thence southerly along 
the boundary of said Thomson reservation to a point one hundred yards to 
seaward from low-water line in the Atlantic Ocean (wherever such low- 
water line may now and hereafter be) thence westerly along a line in the 
Atlantic Ocean at all points one hundred yards to seaward from low-water 
line (wherever such low-water line may now and hereafter be) to a point 
of beginning; now containing in all, above low-water line, eleven acres, 
more or less: provided, that there is hereby reserved to this State a concur- 
rent jurisdiction for the execution within said land of all process, civil or 
criminal, lawfully issued by the courts of the State and not incompatible 
with this cession. The grant hereinbefore made is upon condition that the 
said grant shall not be effectual as to any portion of premises embraced in 
the foregoing description in which any person or persons have now any 
right, title or interest, or upon which any person or persons now own or 
have any structures or improvements, until the United States of America 
shall have compensated such person or persons for such right, title and in- 
terest, and for such buildings, structures and improvements, and acquired 
the title of such person or persons thereto. In case of the failure of the 
United States of America and any persons interested as aforesaid, or owner 
as aforesaid, to agree upon the proper compensation to be paid as above 



Page 31 Jurisdiction of State and Places Ceded to United States § 2042 

provided, the United States of America is authorized to have the same de- 
termined by the verdict of a jury, upon application by petition to the court 
of common pleas for Charleston County, which shall have exclusive juris- 
diction of the same, and which shall be served as by law a summons in civil 
action in said court is required to be served, and the same shall be heard 
without delay at a term of said court, and under the direction of the presid- 
ing judge thereof, and such determination shall be final and without appeal, 
and upon the amount so found being paid, with all costs of the proceedings, 
if any, the right and title of the parties shall vest in the United States of 
America: provided, further, and the said grant is made subject to the fol- 
lowing reservation and exception, to wit: that such portion of the front 
beach of said Sullivan's Island included within the limits of said grant, as 
lies below a line drawn along said beach twenty (20) feet above high-water 
mark and parallel thereto, shall be always open to the public as a footway 
and driveway, so that the public shall have the free and unobstructed right 
of passage by foot and carriage upon, over and across the same, subject to 
the right of the said United States government to close and exclusively 
occupy the same, so far as the reservations in this proviso are concerned at 
the following times and under the following circumstances, to wit: 

1. During the hours of actual target practice in, over and upon the said 
portion of the said premises (during which time of closure due and proper 
notice of the same shall be given to the public) . 

2. When deemed necessarj' during time of war: provided, further, that 
all streets and avenues now marked and indicated on the said plat of Lam- 
ble, and the extensions thereof, on and over the ceded territory, be forever 
kept open and unobstructed as highways for the passage of the public to 
and from the beach and other portions of Sullivan's Island, and more par- 
ticularly the extension of Atlantic Street from lot "Q" westward to the 
main government reservation and the extension of Bayonne Avenue east- 
ward from the extension of Patrick Street to the extension of Wharf Street, 
and thence by a line parallel with the north line of the proposed ceded ter- 
ritory to the west line of said Thomson reservation. 

1921 (32) 181. 

(56) Marsh land in Beaufort County ceded to United States. — There is 
hereby granted to the United States of America a strip of marsh land not 
exceeding seven hundred feet in width, lying and being in Beaufort County 
between the tidal streams known as Ramshorn Creek and Cooper River, 
and being more particularly described as follows: beginning at a point 'A' 
near the north bank of Ramshorn Creek, said point being a permanent tri- 
angulation station the location of same being recorded in the United States 
engineer office, Savannah, Ga.; thence 800 feet N. 47 00' E. (true) to a point 
'B' near the south bank of Cooper River, said point being a permanent tri- 
angulation station; thence N. 47 00' E. (true) to a point 'C,' said point being 
at the low-water line in Cooper River; thence following the low-water line 
in Cooper River to a point 'D'; thence approximately 2300 feet S. 47 00' W., 
(true) to a point 'E', said point being a permanent triangulation station, 
(the line from point 'D' to point 'E' being parallel 700 feet from the line be- 
tween point 'A' and point 'B'; thence approximately 385 feet west to a point 
'F,' said point being at the low-water line in Ramshorn Creek; thence fol- 
lowing the low-water line in Ramshorn Creek to a point 'G'; thence N. 47 
00' E. to point of beginning: provided, that this grant is made in order to 



§ 2042 Civil Code Page 32 

facilitate the improvement of inland navigation, and the United States may- 
dredge, cut, fill in, occupy, and use the said strip of marsh land in any way 
that may be necessary to execute any project for said improvement which 
the war department, or Congress, may have heretofore adopted, or may 
hereafter adopt, and for no other purpose. 
1925 (34) 96. 

(57) Land in Beaufort County ceded to United States for military pur- 
poses. — The following described lands situated in Beaufort County, State 
of South Carolina are hereby granted and ceded to the United States of 
America for military purposes in providing for a road to and from the 
United States training station, to wit: a strip of land two hundred (200) 
feet wide, starting at a point on the north bank of Archers Creek, north 
sixty-four degrees, twenty-nine minutes west, six thousand five hundred 
and sixty-three feet from monument numbered 31 at the marine barracks, 
Parris Island, South Carolina, thence north, thirteen degrees, forty min- 
utes west, four thousand six hundred and five feet to a point at the mean 
high-water line near Jericho Point; thence north, eighty-seven degrees, 
thirty-nine minutes east, two hundred and four feet to a point also at the 
mean high-water line near Jericho Point; thence south thirteen degrees and 
forty minutes east, four thousand five hundred and sixty-five feet to a point 
on the north bank of Archers Creek; thence south seventy-six degrees and 
twenty minutes west, two hundred feet to the point of beginning: provided, 
however, that the conveyance of the tract of land herein described to the 
United States of America is made upon the express condition and limita- 
tion that said property shall be used only for military purposes; and when 
the same shall cease to be actually used for military purposes, the title and 
right of possession shall immediately revert to the State of South Carolina, 
without notice, demand or action brought. 

The grant hereinbefore made is upon condition that it shall not be effec- 
tual as to any portion of the premises embraced in the foregoing descrip- 
tion, in or to which any person or persons have now any right, title or in- 
terest, or upon which any person or persons now own or have buildings, 
structures or improvements, until the United States of America shall have 
compensated such person or persons for such right, title and interest, and 
for such buildings, structures and improvements, and shall have acquired 
the right, title and interest of such person or persons thereto or therein. In 
case of the failure of the United States of America, and any person inter- 
ested as aforesaid, or owner as aforesaid, to agree upon proper compensa- 
tion to be paid, as above provided the United States of America is au- 
thorized to have the same determined by the verdict of a jury upon appli- 
cation by petition to the court of common pleas of Beaufort County, which 
court shall have exclusive jurisdiction of the same, and which petition shall 
be served as by law a summons in a civil action in said court is to be served: 
and the said cause shall be heard without delay, at a term of court, and un- 
der the direction of the presiding judge thereof, and such determination 
shall be final and without appeal; and upon the amount so found being paid, 
with all costs of the proceedings (if any) , the right, title and interest of 
such person or owner thereto and therein shall vest in the United States of 
America. 

1929 (36) 722. 

(58) Lands in Charleston County ceded to United States — rights reserved. 
— Subject to the rights of the state board of fisheries or its successors to 



Page 33 Jurisdiction of State and Places Ceded to United States § 2042 

lease and subject to the rights of the people of the State to gather oysters 
and other shellfish on any of the lands hereinafter described, pursuant to 
authority granted under the act of the General Assembly of the State of 
South Carolina, known as act No. 623 of the Acts of 1924, and the act of the 
General Assembly of the State of South Carolina, known as No. 647 of the 
Acts of 1928, and all acts amendatory thereof, there is hereby granted to the 
United States of America all of the marsh lands, sand banks, shores, edges 
and lands uncovered by water at low tide, which are included within the 
outside boundaries of the premises hereinafter described, or which are con- 
tiguous and adjacent to said boundaries, to wit: 

All that plantation or tract of land containing a body of marsh land, in 
all seven thousand five hundred and sixty-eight (7,568) acres, situate in 
and around Bull Bay, in the county of Charleston, State aforesaid, embrac- 
ing those islands known as White Banks, being the premises granted to 
Richard T. Morrison, 1st September, 1860, by grants recorded in book Q, No. 
6, pages 218 and 219 in the office of the secretary of state for the State 
aforesaid, plats of which tracts are also recorded in volume 57, page 429, 
and page 430, in the office of the secretaiy of state aforesaid, also 

All those fifteen (15) islands, together containing sixteen thousand nine 
hundred and ninety-two (16,992) acres situate near Bull Bay in Charleston 
County, which islands as a group bound east on the Atlantic Ocean, to the 
west partly on Bull Bay, to the northward on creeks and marshes, names 
unknown, and to the southward on Raccoon Keys, being the islands granted 
to John Bowman, 1st August, 1791, by grant recoi'ded in grant book No. 5, 
page 205, in the office of the secretary of state aforesaid, and subsequently 
conveyed to H. P. Jackson by deed recorded in book Y-20, page 216, in the 
R. M. C. office for Charleston County aforesaid, a plat of which islands is 
recorded in plat book 1, page 205, in the office of the secretary of state afore- 
said; also in plat book B, page 136, in the R. M. C. office aforesaid, also 

All that tract of land, marsh and sand bank, known as the Casinas, con- 
taining three hundred and sixty (360) acres, more or less, near Cape Re- 
main in Charleston County, aforesaid, being the tract granted to John Lee, 
William Lee, and Charles E. Lee, 3rd, August, 1840, by grant recorded in 
grant book O, No. 6, page 485, in the office of the secretary of state afore- 
said, and subsequently conveyed to Henry P. Jackson, by deed recorded in 
book Y-20, page 214, in the R. M. C. office aforesaid, a plat of which tract is 
recorded in volume 42, page 68, in the office of the secretary of state afore- 
said, and in book B, page 133, in the R. M. C. office aforesaid, also 

All that tract of land known as Cape Romain and Bird Bank containing 
nine hundred and seventy (970) acres, situated in Charleston County afore- 
said, being the premises granted to John Lee, William Lee, and Charles E. 
Lee, by grant recorded in grant book O, No. 6, page 486, in the office of the 
secretary of state aforesaid and subsequently conveyed to H. P. Jackson by 
deed recorded in book Y-20, page 215, in the R. M. C. office aforesaid, a plat 
of islands is recorded in plat book B, page 131, in the R. M. C. office for 
Charleston County aforesaid, also 

All that tract of land containing five thousand, five hundred and sixty 
(5,560) acres on an island known as Big and Little Raccoon Keys, situate 
in Charleston County, which islands bound eastward on Cape Romain 
Inlet, southward on the Atlantic Ocean, and westward on Bull Bay, being 
the island granted to John Vinyard, 7th, October, 1816, by grant recorded 



§ 2042 Civil Code Page 34 

in volume 61, page 86, in the office of the secretary of state aforesaid, and 
subsequently conveyed to H. P. Jackson by deed recorded in book Y-20, 
page 213, in the R. M. C. office aforesaid, also 

All that tract of land and marsh land containing one thousand and forty 
(1,040) acres, more or less, situate in Christ Church Parish in Charleston 
County aforesaid, bounded on the north and northeast by Palmetto Creek, 
to the north and northwest by lands late of the estate of Whitesides, C. B. 
Northrop, Hodge and Kelly, south and southwest by lands late of Moses 
Whitesides, Esq., south and southeast by a creek known as No Man's Friend 
Creek, being the tract granted to C. B. Northrop, 2nd, July 1855, by grant 
recorded in book Q, No. 6, page 67, in the office of the secretary of state 
aforesaid and subsequently conveyed to H. P. Jackson by deed recorded in 
book Y-20, page 217, in the R. M. C. office aforesaid, a plat of which tract is 
recorded in state record, volume 43, page 270, and also in book B, page 132, 
in the R. M. C. office aforesaid. 

Jurisdiction — Migratory Bird Refuge to Be Established. — Subject to the 
rights of the state board of fisheries as provided herein the United States 
shall have exclusive jurisdiction on the lands herein granted for the pur- 
pose of carrying out the provisions of the act of Congress approved Feb- 
ruary 18, 1929, known as the "Migratory Bird Conservation Act" and all 
acts hereafter amendatory thereof, and for the purpose of the preservation 
and conservation of all migratory birds which are or hereafter may be un- 
der the jurisdiction of the United States of America: provided, that nothing 
contained herein shall be construed to exclude or prevent any process, civil 
or criminal, issuing from the courts of this State from being served or exe- 
cuted within the limits of said grant: p?-ouided, further, that the lands here- 
in granted shall revert to the State of South Carolina in the event the United 
States of America does not within five (5) years from the date of this grant 
establish a migratory bird refuge as contemplated by the act of Congress of 
the United States, approved February 18, 1929, known as the "Migratory 
Bird Conservation Act," and all acts hereafter enacted amendatory thereof, 
on the said granted lands; and, provided, further, that the said granted lands 
shall revert to the State of South Carolina in the event the United States 
of America shall establish a migratory bird refuge on the said granted 
lands, and later cease to use the said granted lands for the purpose of a mi- 
gratory bird refuge. 

1930 '(36) 1303. 

Consent of the State of South Carolina is hereby given to the conveyance 
by the United States of America, or its duly authorized agency, to I. W, 
Limbaker of tract "A", as shown on plat of the Intercoastal Waterway, 
Winyah Bay-Charleston, Canal Prism and Spoil Disposal Areas, prepared 
by the United States engineer office, Charleston, South Carolina, February 
6, 1939, and on file in the United States engineer office aforesaid in file No. 
42-4, in exchange for the conveyance by the said I. W. Limbaker to the 
United States of America, or its duly authorized department, of tract "B", 
as shown on said plat, the granting clause of said conveyance from I. W. 
Limbaker to read as follows: "that the said deeded land shall revert to the 
State of South Carolina in the event the United States of America ceases to 
use the said lands for the purpose of a migratory bird refuge." It is hereby 
specifically declared that said tract "A" shall not revert to the State of 
South Carolina on account of said conveyance, but when so conveyed to the 



Page 35 Jurisdiction of State and Places Ceded to United States § 2042 

said I. W. Limbaker as herein authorized, it shall be freed of the provision 
for reversion in the cessation of said property to the United States of 
America. 

1939 (41) 917. 

Tract A is part of lands ceded to U. S. for migratory bird refuge. See preamble in 
1939 Acts and Joint Resolutions, page 917. 

(59) Certain lands in Georgetown ceded to United States. — All of the land 
lying below high water-mark in the city of Georgetown at the foot of King 
Street on the Sampit River adjacent to certain lands to be conveyed by the 
city of Georgetown to the United States government, or any department 
thereof, is hereby ceded to the United States government, or any depart- 
ment thereof: provided, that the lands herein ceded the United States revert 
to the State of South Carolina when ceased to be used by the United States: 
provided, further, that there is hereby reserved to this State the concurrent 
jurisdiction for the execution within said premises of all processes, civil 
and criminal, lawfully issued by the courts of this State and not incom- 
patible with this cession. 

1930 (36) 1394. 

(60) Certain lands on Sullivan's Island granted to United States — terms. 
(1) Lands — Jurisdiction. — The right, title and interest of this State to and 

in, and the jurisdiction of this State over, the following described lands, 
situated in the township of Sullivan's Island, in the county of Charleston, 
in this State, are hereby granted and ceded to the United States of America 
for the purposes of the United States government as permitted and directed 
by statute: all that tract, piece or parcel of land, situate, lying and being on 
the western end of Sullivan's Island, in the county of Charleston. State 
aforesaid, being all the land lying to the northward and westward of the 
western boundary of the road leading to Cove Inlet Bridge, and to the 
nortward and westward of the west line of Church Street. The above tract 
of land shall specifically include lots numbered 1 through 17 inclusive, in- 
cluding the half lots, and also including all that portion of Middle Street 
which lies to the northward and westward of the west boundary of Church 
Street extended. Together with the water lots and marshes; all of which is 
shown on map of Sullivan's Island waterworks, made by the John McCrady 
Company, dated November, 1937, and on file in the office of the board of 
township commissioners for Sullivan's Island, S. C. Provided, that there 
is hereby reserved to this State a concurrent jurisdiction for the execution 
upon or within said lands of all process, civil and criminal, lawfully issued 
by the courts of this State, and not incompatiable with this cession: and 
provided, further, that the said grant is made subject to the following res- 
ervations and exceptions, to-wit: that such portion of the front beach of 
said Sullivan's Island, adjacent to lots Nos. 8, 10, 11, 15 and 16, as shown on 
map aforesaid, included within the limits of said grant as lies below a line 
drawn along said beach twenty (20) feet above highwater mark, and 
parallel thereto, shall be always open to the public as a footway and drive- 
way, so that the public shall have the free and unobstructed right of pas- 
sage by foot and vehicles upon, over and across the same, subject to the 
right of the United States government to close and exclusively occupy the 
same, so far as the reservations in this proviso are concerned, at the fol- 
lowing times and under the following circumstances, to-wit: (1) during 
hours of actual target practice in, over and upon the said premises (prior 
to which time of closure, due and proper notice of the same shall be given 



§ 2042 Civil Code Page 36 

to the public; (2) During hours of actual military drill, in, over and upon 
the said premises, and (3) during time of war. 

(2) United States Compensate Persons Having Interest in Said Lands. 
— The grant herein and hereby before made is upon condition that it (the 
said grant) shall not be effectual as to any portion of the premises embraced 
in the foregoing description in or to which any person or persons have now 
any right, title or interest, or upon which any person or persons now own or 
have any buildings, structures or improvements, until the United States of 
America shall have compensated such person or persons for such right, 
title and interest and for such buildings, structures and improvements, and 
shall have acquired the right, title and interest of such person or persons 
thereto or therein. 

(3) Procedure Determine Value IN Case of Disagreement. — In case of 
the failure of the United States of America and any person interested as 
aforesaid or owner as aforesaid to agree upon the proper compensation to be 
paid as above provided, the United States of America be, and hereby is, au- 
thorized to have the same determined by the verdict of a jury, upon ap- 
plication by petition to the court of common pleas of Charleston County 
which court shall have exclusive jurisdiction of the same, and which peti- 
tion shall be served as by law a summons in a civil action in said court is 
required to be served, and the said cause shall be heard without delay at a 
term of said court and under the direction of the presiding judge thereof, 
and such determination shall be final and without appeal; and upon the 
amount so found being paid, with all costs of the proceedings, if any, the 
right, title and interest of such person or owner thereto and therein shall 
vest in the United States of America. 

(4) When Discontinue Streets, Roads, Rights-of-Way and Highways. — 
All streets, roads, rights-of-way and highways within said lands are vacated 
and discontinued from the time this grant shall become effectual, saving 
such as are expressly excepted or reserved herein. 

1939 (41) 526. 

(61) Certain Charleston County lands granted to certain parties — condi- 
tion. — The State of South Carolina does hereby release and relinquish unto 
said abutting landowners Maybank Fertilizer Company, Etiwan Fertilizer 
Company, and Standard Oil Company of New Jersey any right of rever- 
sion or title otherwise vesting in said State of South Carolina in and to the 
portion of said marsh lands between said abutting lands and the Cooper 
River and contained between projecting lines from the northern and south- 
ern boundaries of said properties respectively, including the former bed of 
Ship Yard Creek which has become non-navigable, as is shown by a map 
of the property involved made by J. P. Gaillard, C. E., January, 1931, the 
said map being filed in the office of the register of mesne conveyances of 
Charleston County, upon the conditions only, however, that the United 
States of America do within the space of two years from the passage of this 
act convey and grant all of its interest and rights of property in and to the 
marsh lands herein referred to unto the respective abutting landowners 
herein above named. 

1932 Code, § 2042: Civ. C. '22, § 4; Civ. C. '12. § 4; Civ. C. '02, § 3; G. S. 3; R. S. 3; 
1931 (37) 1076. 

(62) Lands in Beaufort County granted to U. S. for naval and military 
purposes — may revert — jurisdiction reserved. 

(1) Stated. — The right, title and interest of the State of South Carolina in 



Page 37 Jurisdiction of State and Places Ceded to United States § 2043 

and to, and the jurisdiction of the State of South Carolina over the following 
described lands situated in Beaufort County, South Carolina, be, and the 
same is, hereby granted and ceded to the United States of America for naval 
and military purposes, to-wit; all the area between high and lowwater 
marks immediately adjacent to and surrounding Parris Island and all islands 
immediately contiguous to Parris Island and now owned by the United States 
of America: provided, howexjer, that when use thereof by the United States 
of America for naval and military purposes is terminated or is deemed no 
longer necessary, the title thereto shall revert to the State of South Carolina: 
provided further, there is hereby reserved to the State of South Carolina a 
concurrent jurisdiction of criminal cases cognizable under the laws of the 
State of South Carolina and for the execution upon or within said area of 
all process, civil and criminal, lawfully issued by the courts of the State of 
South Carolina and not incompatible with this cession. 

(2) U. S. Compensate Persons for Their Interest in Such Lands. — That 
the grant hereinbefore made is upon condition that it shall not be effectual as 
to any portion of the premises embraced in the foregoing description, in or 
to which any person or persons have now any right, title, leasehold, or in- 
terest, or upon which any person or persons now own or have buildings, 
structures or improvements, until the United States of America shall have 
compensated such person or persons for such right, title, leasehold, and in- 
terest, and for such buildings, structures and improvements, and shall have 
acquired the right, title, leasehold, and interest of such person or persons 
thereto or therein. 

(3) Beaufort County Common Pl5as Court May Determine Compensa- 
tion FOR Such Interest. — That in case of the failure of the United States of 
America, and any person interested as aforesaid, or owner as aforesaid, to 
agree upon proper compensation to be paid, as above provided, the United 
States of America be, and hereby is, authorized to have the same deter- 
mined by the verdict of a jury, upon application by petition to the court of 
common pleas of Beaufort County, which court shall have exclusive juris- 
diction of the same, and which petition shall be served as by law a sum- 
mons in a civil action in said court is required to be served; and the said 
cause shall be heard, without delay, at a term of court, and under/the di- 
rection of the presiding judge thereof, and such determination shall be final 
and without appeal; and upon the amount so found being paid, with all 
costs of the proceedings (if any) , the right, title and interest of such person 
or owner thereto and therein shall vest in the United States of America. 

1941 (42) 192. 

Civil process of federal court does not MS., per Johnson, J.; Handy v. Anthony, 

run to that frontier or belt of water Ohio River Case, U. S. S. C, 5 Wheat, 

recognized by law of nations as under 374; Original Charters, S. C. Trott's 

control of littoral owner, for purposes of Laws. 

revenue and defense. Pinckney v. The This section was interpreted as the 

Hungaria, 41 F. 109. General Assembly's intent to set the 

See generally, Watkins' Digest, 737; high- water line as the boundary of ex- 
Beaufort Convention P. L. 460; 1787 I elusive State territory. Pinckney v. The 
411; Shultz V. Bank, U. S. S. C. 1882, Hungaria, 41 F. 109, 110. 

§ 2043. Land may be purchased by Uniled States for arsenals and maga- 
zines.— The United States, or such person or persons as may be by them 
authorized, shall have a right to purchase, in any part of this State that may 
be thought most eligible, the fee simple of any quantity of land, not ex- 



§ 2043 Civil Code Page 38 

ceeding two thousand acres, for the purpose of erecting arsenals and maga- 
zines thereon. 

1932 Code, § 2043; Civ. C. '22, § 5; Civ. C. '12, § 5; Civ. C. '02, § 4; G. S. 4; R. S. 4; 
1795 (5) 260, § 1. 

§ 2044. Value lands if parlies cannoi agree. — If the person or persons 

whose land may be chosen for the above mentioned purpose, should not be 

disposed to sell the same, or if the persons appointed to make the purchase 

should not be able to agree upon terms with such owner or owners of the 

said land, the same shall be valued, upon oath, by a majority of persons to 

be appointed by the court of common pleas of the county where such land 

is situated for that purpose; and the land shall be vested in the United 

States, upon their paying the amount of such valuation to the owner or 

owners of such lands. 

1932 Code, § 2044; Civ. C. '22, § 6; Civ. C. '12, § 6; Civ. C. '02, § 5; R. S. 5; 1795 (5) 
260, § 2. 

When land is taken by the State or en the landowner. In re Rugheimer, 36 F. 
United States a formal application must 369, 374. 
be made to the court and due notice giv- 

§ 2045. Concurrent jurisdiction retained by the Stale. — The said land, 
when purchased, and every person and officer residing or employed there- 
on, whether in the service of the United States or not, shall be subject and 
liable to the government of this State, and the jurisdiction, laws, and au- 
thority thereof; the United States shall exercise no more authority or 
power, within the limits of the said land, than they might have done before 
acquiring the same, or than may be necessary for the building, repairing, 
or internal government of the arsenals and magazines thereon to be erected, 
and the regulation and the management of the same, and of the officers and 
persons by them to be employed in or about the same: provided, always, 
that the said land shall forever be exempt from any taxes to be paid to 
■this State. 

1932 Code, § 2045; Civ. C. '22. § 7; Civ. C. '12, § 7; Civ. C. '02, § 6; G. S. 6; 1795 (5) 
260, § 3. 

§ 2046. Land for public use of United Stales. — Whenever it shall be made 
to appear to any one of the circuit courts of this State, upon the application 
of any authorized agent of the United States, that the said United States 
are desirous of purchasing any tract of land, and the right of way thereto, 
within the limits of this State, for the public uses of the said United States, 
and that the owner or owners of said lands are unknown, non-residents or 
minors, or from any other cause are incapable of making a perfect title to 
said lands; or in case the said owners, being residents and capable of con- 
veying, shall, from disagreements in price, or any other cause whatever, 
refuse to convey the said lands to the United States, the presiding judge of 
the said court shall order notice of said application to be published in some 
newspaper nearest to where the said lands lie, also in one newspaper pub- 
lished in the city of Columbia, once in each week for the space of three 
weeks, which notice shall contain a general description of the said lands, 
together with the names of the owners or supposed owners, and shall re- 
quire all persons interested in the said lands to come forward, on a day to 
be specified in said notice, and file their objections, if any they should have, 
to the proposed purchase; and at the time specified in said notice the said 



Page 39 Jurisdiction of State and Places Ceded to United States § 2047 

court shall empanel a jury in the manner now provided by law, to assess 
the value of the said lands at their fair market value, and all damages sus- 
tained by the owner of the lands so appropriated by reason of such appro- 
priation, which amount, when so assessed, together with the entire cost of 
said proceedings, shall be paid into the county treasury of said county in 
which said proceedings are held; and thereupon the sheriff of the said 
county, upon the production of the certificate of the treasurer of said county 
that the said amount has been paid, shall execute to the United States, and 
deliver to their authorized agent, a deed of the said lands, reciting the pro- 
ceedings in said cause, which said deed shall convey to the said United 
States a good and absolute title to the said lands against all persons whom- 
soever. The money so paid into the county treasury shall there remain until 
ordered to be paid out by a court of competent jurisdiction. The judge di- 
recting the money to be paid to a county treasurer, in accordance with the 
provisions of this section, shall recpire of such treasurer a bond in double 
the amount of money so ordered to be paid by him, with two or more suffi- 
cient sureties, to be approved by said judge. Said bonds shall be payable to 
the State of South Carolina, for the use and benefit of such persons, sev- 
erally, as are entitled to said money. Said bond shall be executed and ap- 
proved and filed with the clerk of said court before receiving said money. 
In all cases of publication of notice under this section, the court shall re- 
quire the same proof as in cases of publication of notice in civil cases. 

1932 Code, § 2046; Civ. C. '22, ^ 8; Civ. C. '12, § 8; Civ. C. '02, § 7; G. S. 7; R. S. 
7; 1872 (15) 308; 1904 (24) 386; 1917 (30) 41. 

Jury may assess value of land when land. In re Rugheimer, 36 F. 369, 374. 

owner is unwilling to sell. — Under the But such assessment must be in sover- 

provisions of this section land needed for eign's name. — A petition for condemna- 
light-house or light-house purposes can tion need not be in the name of United 
be obtained by a formal application to States but only of its designated agent, 
the court of common pleas by an au- But the assessment of compensation to 
thorized agent of the United States, due be made before a jury must be in the 
notice given to the landowner, and if he name of the United States. In re Rug- 
is unable or unwilling to sell, a jury may heimer, 36 F. 369, 375. 
be empaneled to assess the value of the 

§ 2047. Convey siles for light houses and other aids to navigation. — 

Whenever the United States desire to acquire title to land belonging to the 
State and covered by the navigable waters of the United States, within the 
limits thereof, for the site of a light house, beacon, or other aid to naviga- 
tion, and application is made by a duly authorized agent of the United 
States, describing the site required for one of the purposes aforesaid, then 
the Governor of the State is autliorized and empowered to convey the title 
to the United States, and to cede to the said United States jurisdiction over 
the same: provided, no single tract shall contain more than ten (10) acres, 
and that the state shall retain concurrent jurisdiction so far that all process, 
civil or criminal, issuing under the authority of the State, may be executed 
by the proper officers thereof upon any person or persons amenable to the 
same within the limits of land so ceded, in like manner and to like effect as 
if this section had never been enacted. Any person or persons who shall 
moor any vessel, scow, boat, or raft, to any buoy, or beacon, or floating 
guide, placed by the United States light house board in the navigable waters 
of this State, or who shall, in any manner, make fast thereto any vessel, 
boat, scow, or raft, and any person or persons who shall wilfully destroy, 
injure, or remove any such beacon or guide, shall forfeit and pay a sum not 



§ 2047 Civil Code Page 40 

exceeding one hundred dollars, or be imprisoned in the common jail not 

exceeding three months. Said forfeitures may be recovered by an action 

of tort, complaint, or indictment before any court competent to try the 

same; one-half accruing to the informer or complainant, and the other half 

to the county in which the trial shall be had. 

1932 Code, § 2047; Civ. C. '22, § 9; Civ. C. '12, § 9; Civ. C. '02, § 8; G. S. 8; R. S. 8; 
1874 (15) 790. 

§ 2048. Nature, extent and accrual of United States jurisdiction over lands 
acquired. — The jurisdiction of the State of South Carolina is hereby ceded 
to the United States of America over so much land as is necessary for the 
public purposes of the United States: provided, that the jurisdiction hereby 
ceded shall not vest until the United States of America shall have acquired 
the title to the lands, by grant or deed, from the owner or owners thereof, 
and the evidences thereof shall have been recorded in the office, where, by 
law, the title to such land is recorded; and the United States of America are 
to retain such jurisdiction so long as such lands shall be used for the pur- 
poses aforementioned, and no longer; and such jurisdiction is granted upon 
the express condition that the State of South Carolina shall retain a con- 
current jurisdiction with the United States in and over the said lands, so 
far as that civil process, in all cases not affecting the real or personal prop- 
erty of the United States, and such criminal or other process as shall issue 
under the authority of the State of South Carolina, against any person or 
persons charged with crimes or misdemeanors committed within or without 
the limit of the said lands, may be executed therein, in the same way and 
manner as if no jurisdiction had been thereby ceded. 

1932 Code, § 2048; Civ. C. '22, § 10; Civ. C. '12, § 10; Civ. C. '02, § 9; G. S. 9; R. S. 
9; 1871 (14) 535, § 1. 

Section to be liberally construed. — no part of the sum shall be expended 

This section is to be liberally construed until a valid title shall be vested in the 

as it is an act of county by the State to United States nor until South Carolina 

the United States. Hence the conditions ceded the United States the jurisdiction 

that the jurisdiction ceded shall not vest granted in this section viras held to con- 

until the United States acquire title and template that a payment of the consid- 

records the evidence of same are not eration and delivery of the deeds be 

precedent, but are contemporaneous with contemporaneous acts. In re Rugheimer, 

the payment of the consideration and 36 F. 369, 372. 

delivery of the deeds. In re Rugheimer, A deed by court's order is sufficient. 

36 F. 369, 372. —Under this section a deed by the or- 

So payment and delivery of deed are der of court is just as effective as one 

contemporaneous. — Under the provisions signed by the owners and would in law 

of this section an Act of Congress ap- be the deed of the owner of the land. In 

propriating a sum for the purchase of re Rugheimer, 36 F. 369, 372. 
land in Charleston and providing that 

§ 2049. Land exempt from state taxation. — All lands and tenements which 
may be granted, as aforesaid, to the United States, shall be and continue, 
so long as the same shall be used for the purposes in the last section men- 
tioned, exonerated and discharged from all taxes, assessments, and other 
charges which may be imposed under the authority of the State of South 
Carolina. 

1932 Code, § 2049; Civ. C. '22, § 11; Civ. C. '12, § 11; Civ. C. '02, § 10; G. S. 10; R. 
S. 10: 1871 (14) 536, § 2. 

§ 2050. Acquisition of land by United States for national forest reserve. — 

The consent of the State of South Carolina is hereby given to the acquisi- 



Page 41 



General Assembly 



§ 2052 



tion by the United States, by purchase or gift, or by condemnation accord- 
ing to law, of such forest lands or such other property as it may acquire by 
purchase, or deed, or otherwise, in this State, as, in the opinion of the fed- 
eral government, may be needed for the establishment of such national 
forest reserve in that region: provided, that the State shall retain a concur- 
rent jurisdiction with the United States in and over such lands so far that 
civil process in all cases, and such criminal process as may issue under the 
authority of the State against any person charged with the commission of 
any crime without or within said jurisdiction, may be executed thereon in 
like manner as if this section had not been passed. Power is hereby con- 
ferred upon Congress to pass such laws as it may deem necessary to the 
acquisition, as hereinbefore provided for incorporation in said national for- 
est reserve, such forest-covered lands lying in the State as, in the opinion of 
the federal government, may be needed for this purpose; provided, that 
unless the consent of the owner of said land had and obtained then, nothing 
herein contained shall be construed as giving the right to condemn any 
building, dwelling house or cultivated or pasture land. Power is hereby con- 
ferred upon Congress to pass such laws, and to make or provide for the 
making, of such rules and regulations of both civil and criminal nature, 
and provide punishment for violation thereof, as, in its judgment, may be 
necessary for the management, control and protection of such lands as may 
be from time to time acquired by the United States under the provisions 
of this section. 

1932 Code, § 2050; Civ. C. '22, § 12; Civ. C. '12, § 12; Civ. C. 02, § 11; (23) 609; Ex. 
Sess. 1914 (29) 1; 1915 (29) 63. 



CHAPTER 94 

The General Assembly 

Article 1. General Provisions, § 2052. 

Article 2. Claims Against the State, § 2071. 

Article 3. Introduction of Measures for Private Purposes, § 2074. 

Article 4. General Provisions Relating to Legislative Enactments, § 2079. 



ARTICLE 1 
General Provisions 



2052. Apportionment of representatives. 

2053. Oath. 

2054. Compensation of members. 

2055. 2056. Stationery and postage. 
2057, 2058. Officers and employees. 

2059. Clerks and attaches. 

2060. Solicitors assist. 

2061 and 2062. Officers and attaches. 
2063. Clerks to be furnished with list of 



appointments. 
2064 thru 2067. Pay certificates for mem- 
bers. 

2068. Sergeant-at-arms. 

2069. Ex officio members of boards hold 

over after election. 

2070. List of officers elected to be filed. 
2070-1. Lobbyists and lobbying. 
2070-2. General Assembly cannot elect. 



§ 2052. Apportionment of Representatives. — Until the next apportion- 
ment the Representatives of the several counties in the House of Repre- 
sentatives shall be as follows: Abbeville, two; Aiken, three; Allendale, 



§ 2052 Civil Code Page 42 

one; Anderson, six; Bamberg, one; Barnwell, two; Beaufort, two; Berkeley, 
two; Calhoun, one; Charleston, seven; Cherokee, two; Chester, two; Ches- 
terfield, two; Clarendon, two; Colleton, two; Darlington, three; Dillon, two; 
Dorchester, one; Edgefield, one; Fairfield, two; Florence, four; Georgetown, 
two; Greenville, eight; Greenwood, three; Hampton, one; Horry, three; 
Jasper, one; Kershaw, two; Lancaster, two; Laurens, three; Lee, two; Lex- 
ington, three; McCormick, one; Marion, two; Marlboro, two; Newberry, 
three; Oconee, two; Orangeburg, five; Pickens, two; Richland, six; Saluda, 
one; Spartanburg, eight; Sumter, three; Union, two; Williamsburg, three; 
York, four. 

Representatives to the House of Representatives shall be elected from 
the several counties of the State, in accordance with the provision of this 
section at the general election to be held on Tuesdaj' after the first Monday 
in November of the year 1902, and every second year thereafter, in such 
manner and at such places as are now provided by law, or as the General 
Assembly may prescribe. 

1932 Code. § 2052; Civ. C. 22. § 14: Civ. C. '12. § 14: Civ. C. '02. § 12; G. S. 11; R. 
S. 11; 1901 (23) 611; 1902 (23) 1197: 1908 (25) 1283; 1910 (26) 867; 1911 (26) 68; 1912 
(27) 827; 1916 (29) 717; 1918 (30) 881; 1919 (31) 5; 1922 (32) 922; 1932 (37) 1111. 

See § 3955-1 for duties and powers of remaining member in event of vacancy in 
legislative delegation. Allendale County. 

§ 2053. Oath members take. — All members elected to the General Assem- 
bly shall take the oath prescribed in article IH, section 26, of the Constitu- 
tion of the State, before entering upon the duties of their office. 

1932 Code. § 2053: Civ. C. '22, § 15: Civ. C. '12, § 15; Civ. C. '02. § 13: G. S. 12; R. 
S. 12; 1880 (17) 502. 

5 2054. Compensation and mileage allowed members. — Members of the 
General Assembly shall receive as compensation for their services the sum 
of four hundred ($400.00) dollars for each session and mileage at the rate 
provided for in the Constitution; and, in addition thereto, five (5c) cents 
per mile for the actual distance traveled in the most direct route going to 
and returning from their homes on week end adjournments of the General 
Assembly to the place where the sessions of the General Assembly are 
held; and the Speaker of the House of Representatives shall receive a sal- 
ary of three hundred and fifty ($350.00) dollars per session in addition to 
his compensation as a member: provided, that no additional compensation 
to the members of the General Assembly shall be made. 

1932 Code. § 2054; Civ. C. '22, § 16; Civ. C. "12, § 16: Civ. C. '02, § 14; G. S. 13: R. 
S. 13; (16) 246; 1893 (21) 417; 1908 (25) 1079; 1920 (31) 875; 1938 (40) 1672. 

See notes under art. 3, § 19, state con- The $400 is a per diem of $10 per day 

stitution. for 40 days, and not an annual salary of 

As to "extra pay," justified as expense $400; hence for extra session of 9 days, 

allowance, see Scroggie v. Scarborough, members of legislature entitled to only 

State Treasurer, et al., 162 S. C. 218, 160 S90. plus traveling and postage allow- 

S. E. 596. This case prior to 1938 amend- ances. Godgrey v. Hunter, et al., 176 S. 

ment. C. 442, 180 S. E. 468. 

§ 2055. Stationery and postage of members. — The clerk of the Senate 
shall, on the first day of each session, draw a pay certificate of five dollars 
in favor of each Senator, and the clerk of the House of Representatives 
shall likewise, on the first day of each session, draw a pay certificate of five 
dollars in favor of each member of the House of Representatives, which 



Page 43 General Assembly § 2058 

shall be given in lieu of all stationery and postage to be used by such Sena- 
tor or Representative in his official capacity during each session, and to be 
in addition to his per diem and mileage. 

1932 Code, § 2055; Civ. C. '22, § 17; Civ. C. '12, § 17; Civ. C. '02, § 15; G. S. 14; R. 
S. 14; 1893 (21) 184. 

§ 2056. Stationery for each house. — The clerks of the Senate and of the 
House of Representatives shall each furnish for their House, respectively, 
for their use and for the use of their several committees, such stationery as 
may be necessary for each session; the amount so to be furnished for the 
Senate not to exceed one hundred dollars, and that so furnished for the 
House of Representatives not to exceed one hundred and fifty dollars. 

1932 Code, § 2056; Civ. C. '22, § 18; Civ. C. '12, § 18; Civ. C. '02, § 16; G. S. 15; R. 
S. 15; 1893 (21) 234. 

§ 2057. Officers elected by each house and compensation of same — The 

Senate and House of Representatives, immediately after assembling in the 
session following a general election, shall each proceed to the election of 
a clerk, to be known as the clerk of the Senate and the clerk of the House 
of Representatives, respectively, who shall each receive a salary of eight 
hundred dollars per annum. 

The Senate and House of Representatives shall also, at the same time, 
each for itself, elect a reading clerk, who shall each receive a salary of two 
hundred and fifty dollars, and a sergeant-at-arms, who shall receive a sal- 
ary of two hundred dollars: provided, that in case of an extra session or 
sessions of the General Assembly, the sergeant-at-arms, clerk, assistant 
clerk and reading clerk shall also receive the same mileage and per diem 
of a member of the General Assembly. 

The Senate and House of Representatives shall each elect annually, on 
the first day of the session, a chaplain, who shall serve as such officer dur- 
ing the session, and shall receive a salary of fifty dollars during the ses- 
sion, to be paid in the same manner as the officers of the respective houses 
are paid. 

1932 Code, § 2057; Civ. C. '22, § 20; Civ. C. '12, § 20; Civ. C. '02, § 18; G. S. 17; R. 
S. 17; 1877, 294; 1890 (20) 661; 1893 (21) 417, 418. 

§ 2058. Officers and employees of each house. — There shall be appointed 
at the commencement of the first session of every term of the General As- 
sembly for the Senate, by the clerk of the Senate, the following clerks and 
attaches: an assistant clerk; a second assistant clerk; a general desk clerk; 
a file clerk, a bill clerk and a journal clerk; by the presiding officer of the 
Senate, a clerk to the committee on judiciary; a clerk to the committee on 
finance; three doorkeepers; two laborers; one porter; a keeper of the presi- 
dent's room; two pages; one mail carrier; and no others. In the House, by 
the speaker of the House of Representatives: a clerk to committee on 
ways and means, a clerk to judiciary committee; three doorkeepers; four 
pages; three laborers; one keeper of speaker's room; two porters; one mail 
carrier; and no others. The clerk of the House of Representatives shall ap- 
point an assistant clerk, a journal clerk, one bill clerk and a general desk 
clerk, and no others. 

1932 Code, § 2058; Civ. C. '22, § 21; Civ. C. '12. § 21; Civ. C. '02, § 19; 1920 (31) 766; 
1935 (39) 461. 



§ 2059 Civil Code Page 44 

§ 2059. Certain appointed clerks and attaches under control of sergeant at 
arms — salaries. — The bill clerk, doorkeepers, laborers and pages of each 
House shall be under the control and supervision of the sergeant-at-arms 
of the House to which he is appointed, and shall obey all reasonable orders 
made by him, and the salaries of the appointed clerks and attaches of the 
General Assembly shall be as follows: assistant clerks of the Senate and of 
the House of Representatives, two hundred and fifty dollars, each; journal 
clerks, each, four dollars per day during the session of the General Assem- 
bly, and four dollars per day for each day's work after adjournment, not 
exceeding twenty days; bill clerks, each four dollars per day. 

In case of an extra session of the Legislature, the assistant clerks shall re- 
ceive the same pay as members of the General Assembly. 

1932 Code, § 2059; Civ. C. '22, § 22; Civ. C. '12, § 22; Civ. C. '02, § 20; 1893 (21) 417, 
418. 

§ 2060. Solicitors to attend sessions — duties. — The circuit solicitors, or so 
many of them as are deemed necessary by the attorney general, shall at- 
tend the sessions of the General Assembly, and shall, under his direction, 
assist the attorney general in drawing and in supervising the engrossing of 
all bills, and in the enrollment of all acts and joint resolutions of each ses- 
sion; shall see that the work is done neatly, promptly and correctly; and 
one of the said solicitors shall certify upon each act, before it is ratified, 
that it is correctly enrolled. The attorney general shall employ such clerical 
assistance in drawing, engrossing and enrolling bills, resolutions and acts 
as he may deem necessary: provided, that only competent stenographers 
and typewriters shall be employed for drawing, engrossing and enrolling 
bills, resolutions and acts. 

1932 Code, § 2060; Civ. C. '22, § 23; Civ. C. '12, § 23; Civ. C. '02, § 21; G. S. 21; R. 
S. 21; (17) 290; 1916 (29) 672. 

§ 2061. Qualification for appointment of officers and attaches. — No per- 
son holding or exercising the duties of any office in this State, and no per- 
son not a permanent resident of this State, shall be eligible to election or 
appointment to any of the offices or positions provided for in this chapter. 
1932 Code, § 2061; Civ. C. '22, § 24; Civ. C. '12, § 24; Civ. C. '02, § 22; G. S. 22; R. 
S. 22; (16) 296. 

§ 2062. Compensation of officers and attaches. — All persons elected or ap- 
pointed under the provisions of this chapter shall receive such compensa- 
tion as the General Assembly shall determine; in no case to exceed the 
compensation of a member, except the clerks of the Senate and the House 
of Representatives, whose annual salary is provided for by law, and except 
also the circuit solicitors. 

1932 Code, § 2062; Civ. C. '22, § 25; Civ. C. '12, § 25; Civ. C. '02, § 23; G. S. 23; R. 
S. 23; (16) 294. 

§ 2063. Appointments to be furnished clerks. — All officers making any of 

the appointments provided for in this chapter shall forthwith, when each 

appointment is made, furnish a correct list thereof to the clerks of the two 

Houses respectively; and a copy of the same, together with a list of the 

officers or attaches elected by the two Houses, shall be filed by the said 

clerks with the treasurer of the state. 

1932 Code, § 2063; Civ. C. '22, § 26; Civ. C. '12, § 26; Civ. C. '02, § 24; G. S. 24; R. 
S. 24; (16) 294. 



Page 4o General Assembly § 2068 

§ 2064. Pay cerlificates for members. — The clerks of the Senate and House 
of Representatives are authorized and directed to furnish each member of 
their respective bodies a pay certificate for the amount of his mileage and 
compensation, to include such dates as the General Assembly shall, by con- 
current resolution, direct. 

1932 Code. § 2064; Civ. C. '22, § 27; Civ. C. '12, § 27: Civ. C. '02, § 25; G. S. 25; R. 
S. 25; (16) 310. 

§ 2065. Certification and attestation of certificates. — Such certificates shall 
be certified by the President of the Senate, and attested by the clerk of the 
Senate, for all members of that body, and by the Speaker of the House of 
Representatives, and by the clerk of the same for all members of that body. 
1932 Code, § 2065; Civ. C. '22. § 28; Civ. C. '12, § 28; Civ. C. '02, § 26; G. S. 26; R. 
S. 26; (14) 310. 

§ 2066. Pay certificates of officers and employees. — The subordinate offi- 
cers and employees of the General Assembly shall, in like manner, be fur- 
nished with certificates of pay in such amounts as shall be fixed by that 
branch of the General Assembly to which such officers and employees shall 
respectively belong: provided, however, that the pay certificates for serv- 
ices common to the two Houses shall be signed by the President of the 
Senate, and countersigned by the Speaker of the House of Representatives. 
1932 Code. § 2066; Civ. C. '22,' § 29; Civ. C. '12, § 29; Civ. C. '02, § 27; G. S. 27; R. 
S. 27; (14) 310. 

§ 2067. Statement of all certificates furnished comptroller general and 
treasurer. — The clerks of the Senate and of the House of Representatives on 
the day of the final adjournment of every session of the General Assembly 
shall furnish to the comptroller general and state treasurer, each, a state- 
ment of all certificates issued in behalf of their respective Houses, which 
statements shall show the number of the certificates issued, the amount in 
each, and the person to whom issued, in the following order: 1, of mem- 
bers of the General Assembly; 2, of officers and attaches; 3, stationery cer- 
tificates; 4, of contingent expenses. 

The clerk of the Senate shall, in similar manner and at the same time, 
furnish the comptroller general and the treasurer, each, statements of all 
joint certificates issued on behalf of both Houses. 

1932 Code, § 2067; Civ. C. '22, § 30; Civ. C. '12, § 30; Civ. C. '02, § 28; G.S. 28; R. 
S. 28; (14) 825. 

§ 2068. Sergeants at arm of Senate and House to have charge of the re- 
spective chambers. — The sergeant at arms of the Senate and the sergeant 
at arms of the House of Representatives, shall take exclusive care and 
charge of the senate chamber and hall of House of Representatives and com- 
mittee rooms, respectively, and be held responsible for their keeping and 
the keeping and protection of the furniture and furnishings belonging to 
them, packing such as may need packing, and occasionally inspect and care 
for the same during the recess of the General Assembly, and shall receive as 
compensation therefor the sum of one hundred and fifty ($150.00) dollars 
each per annum, to be paid from the appropriation for approved accounts of 
the House and Senate. 

The sergeant-at-arms of the Senate is hereby authorized and directed to 
employ such laborers and help as may be necessary incident to the sessions 



§ 2068 Civil Code Page 46 

of the General Assembly, in connection with the senate room, senate com- 
mittee rooms, and cloak rooms, to perform such duties as may be necessary 
to the care and comfort of same. 

1932 Code. § 2068; Civ. C. '22, § 31; Civ. C. '12, § 31: 1907 (25) 651; 1922 (32) 1287; 
1931 (37) 160. 

§ 2069. Members of Senate and House committees who are ex-otiicio 
members of boards to hold over. — Every chairman of a committee of the 
House of Representatives or of the Senate who is ex officio a member of any 
commission or board shall continue to be a member of such commission or 
board after each general election and until his successor shall be appointed 
chairman of such committee of the House or Senate, and if a vacancy oc- 
curs in am' such chairmanship or the chairman is unable to serve by reason 
of temporary' disability or other cause when the General Assembly is not 
in session, the Speaker of the House or the President of the Senate shall 
designate some member of such committee of the House or Senate, as the 
case may be, to serve as such member of the commission or board in the 
place of such chairman until the next meeting of the General Assembh' or 
until the temporary disability is removed, as the case may be. 
1932 Code, § 2069; Civ. C. '22, § 32; 1915 (29) 263. 

§ 2070. Clerk of House of Representatives send names of officers ap- 
pointed or elected to secretary of state. — The clerk of the House of Repre- 
sentatives shall within ten days from adjournment of the General Assembly 
sine die send the name of all persons elected or appointed by the General 
Assembly during the session to the secretary of state, together with the ac- 
tion of the General Assembly with reference thereto, and the secretary of 
state shall keep same for public inspection. 
1932 Code, 2070; 1922 (32) 1290. 

§ 2070-1. Lobbyists and lobbying. 

(1) Registration. — Every person, corporation or association which employs 
any persons to act as counsel or agent to promote or oppose in any manner, 
the passage by the General Assembly of any legislation affecting the pe- 
cuniary interest of any individual, association or corporation as distinct 
from those of the whole people of the State, or to act in any manner as legis- 
lative counsel or agent in connection with any such legislation, shall, within 
one week after the date of such employment, cause the name of the person 
so employed, to be entered upon a legislative docket as hereinafter pro- 
vided. It shall also be the duty of the person so employed to enter or cause 
to be entered his name upon such docket. Upon the termination of such em- 
ployment such fact may be entered opposite the name of any person so em- 
ployed either bj' the employer or employee. 

(2) Legislative docket for. — The secretary of state shall prepare and 
keep the legislative docket for the uses provided in this section. In such 
docket shall be entered the name, occupation or business and business ad- 
dress of the employer, the name, residence and occupation of the person 
employed, the date of employment or agreement therefor, the length of 
time that the employment is to continue, if such time can be determined, 
and the subject or subjects of legislation to which the employment re- 
lates. Such docket shall be a public record and open to the inspection of any 



Page 47 General Assembly § 2070-2 

citizen at any time during the regular business hours of the office of the 
secretary of state. 

(3) Not employ lobbyists on contingency. — No person shall be em- 
ployed as a legislative counsel or agent for a compensation dependent in 
any manner, upon the passage or defeat of any proposed legislation or upon 
any other contingency connected with the action of the General Assembly, 
or of either branch thereof, or any committee thereof. 

(4) File written authorization of employment. — Legislative counsel 
and agents required to have their names entered upon the legislative docket 
shall file with the secretary of state within ten days after the date of mak- 
ing such entry a written authorization to act as such, signed by the per- 
son or corporation employing them. 

(5) File list of expenses incurred. — Within thirty days after the final 
adjournment of the General Assembly every person, corporation or asso- 
ciation, whose name appears upon the legislative docket of the session, shall 
file with the secretary of state a complete and detailed statement sworn to 
before a notary public or justice of the peace by the person making the 
same, or in the case of a corporation by its president or treasurer, of all the 
expenses paid or incurred by such person, corporation or association, in 
connection with promoting or opposing in any manner the passage by the 
General Assembly of any legislation coming within the terms of this sec- 
tion. Such statements shall be in such form as shall be prescribed by the 
secretary of state and shall be open to public inspection. 

(6) Persons applicable. — The provisions of this section shall not apply to 
the citizens or officials of any county or municipality, but shall apply to the 
executive officers and any member of their legal staff, whether of general 
or local counsel of all other corporations who undertake, in such capacity, 
to perform services as legislative counsel or agent for such corporation, re- 
gardless of whether they receive additional compensation for such services. 

(7) Penalties. — Any legislative counsel or agent, and any employer of 
such legislative counsel or agent, violating any provisions of this section, 
shall be guilty of a misdemeanor and upon conviction, shall be fined not 
less than twenty-five nor more than one hundred dollars, or imprisoned not 
exceeding thirty days, within the discretion of the court. 

1935 (39) 3. 

§ 2070-2. General Assembly cannot elect nor executive authority appoint 
member of General Assembly, during time elected for, to civil office under 
dominion of the State, which was created during time such member elected 
to serve. — No Senator or Representative shall, during the time for which he 
was elected, be elected by the General Assembly or appointed by any execu- 
tive authority, to any civil office under the dominion of the State of South 
Carolina, which shall have been created during the time for which such 
Senator or Representative was elected to serve in the General Assembly of 
the State of South Carolina. 
1937 (40) 136. 



§ 2071 CmL Code Page 48 

ARTICLE 2 
Claims against the State 

2071. Board of claims. 2072. Claims to be filed with board. 

2073. Time limit for presenting claims. 

§ 2071. Board of claims for State. — The comptroller general, the attorney 
general and the secretary of state hereby are, constituted and declared a 
board of claims for the State of South Carolina, of which board the comp- 
troller general shall be chairman ex officio. 
1932 Code, § 2071; Civ. C. '22, S 33; 1913 (27) 199. 

See generally. State v. Jones, 99 S. C. 218, 82 S. E. 1048. 

§ 2072. Claims to be filed with board. — All claims for the refunding of 
overpaid taxes, or for the payment for services rendered or supplies fur- 
nished to the State, shall be presented to the said board by petition, fully 
setting forth the facts upon which such claim is based, together with such 
evidence thereof as said board may require, which petition shall be filed 
with the chairman of the said board of claims at least twenty days prior to 
the convening of the General Assembly. It shall be the duty of the said 
board of claims to thoroughly examine all claims so presented, looking to 
their correctness, validity and legalitj', and the said board of claims shall 
make a report of their findings on all claims so presented, to the ways and 
means committee of the House of Representatives within ten days after the 
convening thereof, and the said board shall recommend the payment, in 
whole or in part, or rejection of such claim or claims as in their judgment 
justice shall require. Upon the receipt of the said report, the ways and 
means committee may thereupon make provision for the payment of all ap- 
proved claims in the appropriation bill introduced by them: provided, that 
the provisions of this article shall not apply to the current or contingent ex- 
penses of either House of the General Assembly, or expenses common to 
both, which said claims shall be paid as now provided by law. 

1932 Code. § 2072; Civ. C. 22. § 34; Civ, C. "12. § 32; Civ. C. ■02. § 29; G. S. 29; R. 
S. 29; (16) 459; 1885 (19) 310: 1913 (27) 199. 

A claim presented under this section General Assembly. State v. Jones, 99 S. 
was not allowed because the appropria- C. 218. 82 S. E. 1048. 
tion bill had not been passed by the 

§ 2073. When claims against State are debarred payment. — All claims 
against the State except the bonded debt of the State shall be forever 
barred unless presented within three j^ears after the right to demand pay- 
ment thereof accrues. And such claims shall also be forever barred if twice 
presented to the General Assembly or either branch thereof and rejected, 
or twice presented and withdrawn. 

1932 Code, § 2073; Civ. C. 22. § 35; Civ. C. 12. ? 33; Civ. C. 02, § 30: G. S. 30; R. 
S. 30; (17) 769. 



Page 49 Introduction of Measures for Private Purposes § 2075 

ARTICLE 3 
Introduction of Measures for Private Purposes 

2074. Bill or joint resolution for private 2076. Petition for incorporation of trans- 

purposes, portation company. 

2075. Petition to state reason for special 2077. Petition seeking relief other than 

bill. by way of incorporation. 

2078. Bills relating to fencing of stock. 

§ 2074. Must be by petition, accompanied by draft of bill or joint resolu- 
tion; reference to committee. — No bill to charter or incorporate, or to 
amend the charter of any society, company, organization, or body politic of 
any kind, or for the granting of any privilege or immunity or for any other 
private purpose whatsoever, shall be introduced or entertained in either 
House of the General Assembly, except by petition, to be signed by the 
person or persons seeking to be incorporated, or by the corporators or their 
officers, or duly appointed agents, seeking an amendment of a charter, or by 
the person or persons seeking such privilege, immunity or other private 
grant or relief. The petition must be accompanied in each instance by a draft 
of a bill or joint resolution, as the case may be, to charter or incorporate 
such society, organization or body politic, or to amend the charter thereof, 
or to grant the privilege or immunity, or to carry out the private purpose 
prayed for in said petition; and, together with the said draft of the bill or 
joint resolution, shall be referred to some appropriate committee of the 
House in which such petition is presented, to be acted upon by such com- 
mittee as hereinafter provided. 

1932 Code, § 2074; Civ. C. '22, § 36; Civ. C. '12, § 34; Civ. C. '02, § 31; R. S. 31; 1885 
(19) 309. 

Cross references. — For full details as it would be a good answer to any peti- 

to the incorporation and charters of mu- tion for the granting of such privileges 

nicipal corporations see §§ 7224 et seq.; that the required notice had not been 

private corporations §§ 7676 et seq.; given. Manigault v. Spring, 199 U. S. 

banks §§ 7829 et seq.: trust companies 473, 487, 26 S. Ct. 127, 50 L. Ed. 274. 

S§ 7878 et seq.; cooperative credit union But non-compliance with them will 

§§ 7911 et seq.; insurance companies §§ not be fatal. — The non-compliance with 

7936 et seq.; charitable associations §§ the prerequisites to entertaining and 

8158 et seq.; railroad, steamboat and passage of a bill as set out here did not 

canal companies §§ 8179 et seq.; street impair or nullify an act passed by the 

railways §§ 8479 et seq.; truck lines §§ General Assembly authorizing the con- 

850/ ct seq.; telephone, etc., Cos., §§ struction of a dam across a creek. Mani- 

« f^ ■®t'^; - - . gault v. Ward & Co., 123 F. 707, 716; 

A legislature s requirements for pass- Manigault v. Springs, 199 U. S. 473, 487, 

ing a bill not binding on succeeding one. 23 S Ct 127 50 L Ed 274 

—In passing the act of which this sec- Lumber company's operation of rail- 

tion is a part, the General Assembly as- road as aid to business not a "railroad" 

sumed a power which it did not have, within section.— In the dissenting opin- 

for a General Assembly cannot bind a ion of Holmes v. Hamilton Ridge Lbr 

succeeding one by prescribing certain CorD., 120 S. C. 165, 112 S. E. 536 Coth- 

prerequisite conditions to the entertain- ran," J. held that a lumber corporation 

rpm,fc:?flP.^'f^^^- • ^ .u'^^W^^T. .?"■ operating a railroad as an incident to its 
requisites not being in the Constitution, principal business could not be a "rail- 
Manigault v. "Ward & Co., 123 F. 107, road" so as to eliminate the defense of 



716 



assumption of risk, as there had been no 



■Though they may be used as a guide. three months' notice before issuance of 

—This section is doubtless intended as the charter by the General Assembly as 

a guide to persons desiring to petition provided in this section, 
the legislature for special privileges and 

§ 2075. Statement of inapplicability of general statute and special rea- 
sons for charter or incorporation.— In case of an application for a charter 



§ 2075 Civil Code Page 50 

oi incorporation, other tlian of a railroad or canal company, the petition 
shall state and set forth why the same cannot be obtained under the pro- 
visions of the general statutes, in pursuance of the Constitution, relating to 
incorporations, and any other special reasons on which such charter or in- 
corporation is sought. 

1»32 Code, § 2075; Civ. C. '22, § 37; Civ. C. "12, § 35; Civ. C. '02, § 32; R. S. 32; 1885 
(19) 309. 

§ 2076. Application for incorporation of transportation company. — In case 
of an application for the charter or incorporation of a railroad, canal, tram- 
way, plank road or turnpike company, and the grant of the right of way 
therefor, in addition to the foregoing requirements of other charters and 
incorporations, the petition shall set forth and describe approximately the 
route proposed for the said projected road, and state where the said route 
will cross any existing railroad or in the course of construction, and the 
said petition shall also be accompanied by a plat or map delineating the 
same: provided, that in case of a railroad charter, the three months' notice 
required by law shall be given before the application for a charter is made. 
1932 Code, § 2076; Civ. C. '22, § 38; Civ. C. '12, § 36; Civ. C. '02, § 33; R. S. 33; 1885 
(19) 309. 

§ 2077. Merits and particulars, rights of others and requisite notice.^ — In 

any case other than that of a charter or incorporation, the petition shall 
set forth fully and distinctly the merits and particulars of the case, and if 
the same shall in any wise affect the rights of others directly who reside in 
this State, such petition shall be accompanied with proof that the parties, 
so far as known, who may be affected merely, have had sixty (60) days' 
notice of the presentation of such petition before such petition is presented, 
and also that notice of the intention of the petitioner or petitioners to make 
such application has been published in a newspaper having the largest cir- 
culation published in the county where the privilege or immunity is to be 
enjoyed, once a week for at least three weeks, the first of which particulars 
shall be at least sixty (60) days before such petition is presented. 

1932 Code, § 2077; Civ. C. '22, § 39; Civ. C. '12, § 37; Civ. C. '02, § 34; R. S. 34; 1885 
(19) 309. 

§ 2078. Petition signed by freeholders in bill to amend stock law. — No bill 

purporting to amend or alter the law regulating the fencing of stock in any 
portion of the State shall be considered unless the same be accompanied by 
a petition for such amendment or alteration signed by a majority of the 
freeholders of the section to be affected by such amendment. 

1932 Code, § 2078; Civ. C. '22, § 40; Civ. C. '12, § 38; R. S. 35; 1889 (19) 295. 

See the annotations under § 2074. 



Page 51 General Provisions Relating to Legislative Enactments § 2081 



ARTICLE 4 
General Provisions Relating to Legislative Enactments 



2079. Effective date of act. 

2080. Effect of repeal. 

2081. Construction of words. 



2082. Appropriations for expenditures. 

2083. Contracting debt in excess of ap- 

propriation. 



§ 2079. Time when legislative enactments take effect. — No act or joint 
resolution passed by the General Assembly shall take effect or become of 
force until the twentieth day after the day of its approval by the executive, 
unless some other day be specially named in the body of the act or joint 
resolution as the day upon which it shall take effect. 

1932 Code, § 2079; Civ. C. '22, § 41; Civ. C. '12, § 39; Civ. C. '02, § 36; G. S. 33; R. 
S. 36; (17) 69. 



Failure of Governor to return act 
within 3 days considered an approval 
by him. — The failure of the Governor to 
return an act of the General Assembly 
within three days after its presentation 
to him (see S. C. Const, art. 4, § 23) was 
considered as an approval by the execu- 
tive so as to take effect twenty days af- 
ter his approval as set out in this sec- 
tion. Goree v. Greenwood County Super- 
visor, 93 S. C._312, 76 S. E. 705. 

Recommendation by senate within 20 
days after Governor's approval is of no 
effect. — Under this section, any recom- 
mendation by the Senate to fill an office 
created by an act of the General As- 
sembly within twenty days after the 



approval of the act by the executive is 
of no effect. Goree v. Greenwood County 
Supervisor, 93 S. C. 312, 76 S. E. 705. 

Act becomes fully effective after 
twentieth day. — Under this section an 
act of the General Assembly making the 
county supervisor a member of the board 
of county commissioners went into ef- 
fect twenty days after the approval of 
the Governor and the county supervisor 
became at once a meinber of the board 
of county commissioners, it not being 
necessary to await another election for 
county supervisor. State v. Jacques, 65 
S. C. 178, 43 S. E. 515. 

Applied, in Mims v. Jones, 107 S. C. 
81, 91 S. E. 987. 



§ 2080. Effect of repeal of act. — The repeal of an act or joint resolution 
shall not revive any law theretofore repealed or superseded, nor any office 
theretofore abolished. 

1932 Code, § 2080; Civ. C. '22, § 42; Civ. C. '12, § 40; Civ. C. '02, § 37; G. S. 34; R. 
S. 37; (15) 37. 



Editor's note. — This section was not 
found in the statutes at large but was 
in the general statutes of 1882 which 
were adopted as an act and not merely 
a compilation, and have not been re- 
pealed. See Addison v. Sugette, 50 S. 
C. 192, 27 S. E. 631, 51 S. C. 305, 28 S. E. 
948, 949. 

Legislative policy against finding of 
saving clause by implication. — This sec- 
tion "would seem to indicate that the 
legislative policy of this State is against 



finding a saving clause by implication." 
Columbia Ry. Gas, etc., Co. v. Carter, 
127 S. C. 473, 121 S. E. 377. 

Allowance of attorney's costs once 
abolished is not revived by act repeal- 
ing act which abolished it. — Under this 
section a law allowing attorney's costs 
was not revived by a statute repealing 
an act which repealed all prior acts re- 
lating to and allowing attorney's cost. 
Addison v. Sugette, 50 S. C. 192, 27 S. E. 
631, 51 S. C. 305, 28 S. E. 948. 



§ 2081. Construction of words. — The words "person" and "party" and other 
word or words importing the singular number, used in any act or joint reso- 
lution, shall be held to include firms, companies, associations and corpora- 
tions, and all words in the plural number shall apply to single individuals in 
all cases in which the spirit and intent of the act or joint resolution may re- 
quire it. All words in an act or joint resolution importing the masculine 
gender shall apply to females also, and all words importing the present 
tense shall apply to the future also. 



§ 2081 Civil Code Page 52 

1932 Code, § 2081; Civ. C. '22, § 43; Civ. C. '12, § 41; Civ. C. '02, § 38; G. S. 35; R. 
S. 38. 

Under this section the will of a woman ingly violating usury laws must be con- 
was construed to be the will of "a per- strued in connection with this section, 
son • • • leaving 'his' widow * *" as hence includes corporations and is not 
provided in § 8922. In re Roton, 95 S. C. unconstitutional as denying equal pro- 
118, 78 S. E. 711, Ann. Cas. 17C, 1039. tection of the law. State v. Riddle, 160 

Statute penalizing any person know- S. C. 477, 158 S. E. 833. 

§ 2082. Appropriations by the General Assembly. — The General Assembly 
shall annually provide for all expenditures in the general Appropriation 
Act, and the appropriations made for any department, institution, board or 
commission shall be in a definite sum for each purpose or activity with such 
itemization under the activity as m.ay be deemed necessary by the General 
Assembly. 

1932 Code, § 2082; Civ. C. '22, § 44; 1921 (32) 114. 

§ 2083. Unlawful to contract debt in excess of appropriation act — only 
state finance committee may borrow for State. — It shall be unlawful for 
any department, institution, commission or board of the State government 
to contract indebtedness in excess of the amount specifically provided in 
the annual Appropriation Act: and it shall further be unlawful for any 
officer, employee, departmental or institutional head, except the state finance 
committee, composed of the Governor, comptroller general and state treas- 
urer, to borrow any money for State purposes. 
1932 Code, § 2083; Civ. C. "22, § 45; 1921 (32) 114. 



CHAPTER 95 

Public Printing 

2084 thru 2087, 2089. Joint committee on 2092. Duty of committee upon default of 

printing. contractor. 

2088. Printing clerk. 2093. Printing in book form. 

2090. Procedure for awarding contracts. 2094, 2096, 2102. Printing of reports. 
2090-1. Revolving fund — purchase of of- 2095. Standard of measurement. 

fice supplies, etc. 2097, 2103. Contents of reports. 

2090-2. Committee contract for printing 2098. Bills and joint resolutions. 

of code supplements. 2099. Acts, joint resolutions and reports. 

2090-3. Committee approve all state 2100. Printer to set work compactly. 

printing. 2101. Verification of bills by printer and 

2091. Bonds of public printer. approval by committee. 

2104. Payment for printing. 

§ 2084. Joint committee on printing — term — vacancy. — There shall be a 
joint committee on printing of the General Assembly consisting of two 
members of the Senate and two members of the House of Representatives 
to be appointed by the President of the Senate and by the Speaker of the 
House of Representatives, respectively, the chairman of the committee to 
be selected by the committee from its Senate members. Each member shall 
serve for two years or until his successor is appointed. Any vacancy on the 
committee shall be filled by the presiding officer of the branch of the Gen- 
eral Assembly from which such vacancy occurs. 
1932 Code, § 2084; Civ. C. '22, § 46; 1916 (29) 709, 



Page 53 Public Printing ■ § 2088 

In opinion from a divided court the for the engraving of such certificates, or 

engraving of highway certificate of in- if it did come under these sections their 

debtedness was held not to come under contracts were ratified by a later act of 

this section, but that the Governor and the legislature. Hall v. Richards, 159 S. 

state treasurer had authority to contract C. 34, 156 S. E. 12. 

§ 2085. Meetings — per diem. — The joint committee on printing shall hold 
meetings during the sessions of the General Assembly for which the mem- 
bers shall receive no compensation, and the committee may hold three 
other meetings during each year for the transaction of such business as 
shall properly come before it, the time of such meetings to be designated 
by the committee or its chairman, and for such meetings the members of the 
committee shall receive as compensation each a per diem of five dollars 
and the same mileage they receive for attendance upon the sessions of the 
General Assembly: provided, that per diem shall not be allowed the mem- 
bers for service upon the committee for more than ten days in any one year. 
1932 Code, § 2085; Civ. C. '22, § 47; 1916 (29) 709. 

§ 2086. Committee control printing, binding, etc. — The joint committee 
on printing shall have control and supervision of all the public printing, 
binding, lithographing, and engraving for the State or any department of 
the state government. 

1932 Code, § 2086; Civ. C. "22, § 48: 1916 (29) 709. 

In dissenting opinion in Hall v. Rich- his view that the engraving of highway 
ards, 159 S. C. 34, 156 S. E. 12, 18, Coth- certificates of indebtedness is included 
ran, J. cites this section as upholding in this section. 

§ 2087. Committee prevent unnecessary printing, etc. — style and arrange- 
ment of printing. — The joint committee on printing is hereby authorized to 
inquire at any time into all matters pertaining to the contracts for the pub- 
lic printing and the distribution of official reports and publications and to 
prevent unnecessary printing, binding, lithographing or engraving, and to 
see that all extraneous matter is omitted from any publication paid for out 
of the public printing fund or any fund of any State department or State 
institution, and to recommend from time to time to the General Assembly 
such remedial legislation as in its judgment may be fit and proper. The 
said joint committee on printing shall have control of the style and ar- 
rangement of all public printing. 

1932 Code, § 2087; Civ. C. '22. § 49; 1916 (29) 709. 

See § 2114 as to style and makeup of Cited in Blease v. Charleston, etc., R. 

the Acts. Co., 146 S. C. 496, 144 S. E. 233, 236. 

§ 2088. Printing clerk — term — salary — duties — oath — punishment for mis- 
conduct. — There shall be a printing clerk, who shall be a practical printer 
and who shall be elected by the joint committee on printing, for a term of 
four years, and he shall be ex officio a member of the joint committee on 
printing, without a vote, and shall serve as its secretary and executive offi- 
cer. His salary shall be one thousand dollars per annum, if in the judgment 
of the committee, so much be necessary, payable in monthly installments: 
provided, that he shall perform such duties in connection with the public 
printing as shall be required of him by the joint committee on printing, and 
that he shall be in the continuous service, at the state capitol, of the said 
committee during the months of November, December, January, February 



§ 2088 Civil Code Page 54 

and March of each year and at such otner times as the committee may call 
upon him for official assistance. The said printing clerk shall be elected by 
the joint committee on printing during the 1916 session of the General As- 
sembly, and any vacancy in the office shall be filled by the committee. The 
printing clerk, before entering upon the discharge of his duties, shall, in 
addition to the constitutional oath required, take an oath that he is a prac- 
tical printer and is skilled in, and acquainted with, the details of the print- 
ing business; that he will not in any manner, directly or indirectly, be in- 
terested in any contracts for printing, binding, lithographing or engraving, 
etc., let out by the joint committee on printing, nor in the purchase of sta- 
tionery for the State, and that he will not participate in the profits arising 
from the same. If he in any manner, directly, or indirectly, violate the pro- 
visions of this section, he shall be deemed guilty of a misdemeanor, and, 
upon conviction thereof, he shall be fined or imprisoned in the discretion of 
the court. 

1932 Code, § 2088; Civ. C. '22, § 50; Cr. C. '22, § 544; 1916 (29) 709. 

§ 2089. Carry out present laws. — The provisions of law now applicable to 
the public printing, binding, lithographing and engraving so far as not in- 
consistent with the provisions of §§ 2084 through 2090 shall remain of full 
force and effect, and shall be executed by the said joint committee on 
printing. 

1932 Code, § 2089; Civ. C. '22, § 51; 1916 (29) 709. 

§ 2090. Contract for public printing — committee approve purchases of of- 
fice supplies, stationery, printing, etc. — revolving fund. 
(1) Advertise for bids — award contracts — approve certain purchases. — 

The joint committee on printing shall, as in their judgment may seem 
proper, and thereafter at such times as they may deem best for the interest 
of the State, cause to be published in at least one daily newspaper in each 
of the counties of Richland, Charleston, Spartanburg and Greenville, for 
at least one day in each week for three consecutive weeks, a call for sealed 
proposals to do the public printing for the General Assembly and reports 
of state officers, boards and commissions of the State. The proposals shall 
state at what price per page the bidder will execute the several classes of 
work, respectively, and what additional charge per page he will make for 
rule and figure work. The clerk of the joint committee on printing shall fur- 
nish bidders with specifications of the different classes of printing to be 
done. Proposal for the public printing, enclosed in envelope, sealed with 
wax, and endorsed "Proposals for the Public Printer," shall be filed with the 
clerk of the joint committee on printing within five days of the date adver- 
tised by the joint committee on printing for the awarding of the contract 
for public printing, and said proposals shall be opened by the chairman of 
the joint committee on printing, or, in his absence, by the chairman acting, 
in the presence of the said committee; and the contract may be awarded by 
said joint committee on printing to the lowest responsible bidder. If the bids 
received be deemed unacceptable, the joint committee may reject all bids 
and call for new bids: provided, that the joint committee on printing is here- 
by prohibited from making a contract to extend beyond a period of two years: 
provided, the joint committee on printing is hereby directed to purchase 
with such funds as the General Assembly may from time to time provide. 



Page 55 Public Printing § 2090-3 

all stationery and office supplies (not including furniture and fixtures) as 
may be required by the General Assembly and the several departments, 
boards and commissions of the State government and the heads of such de- 
partments, boards and commissions are hereby required to make purchases 
of all such supplies from the joint committee on printing, payment for which 
shall be made by warrant drawn by the comptroller general. The clerk of 
the joint committee on printing shall refund all collections from such sources 
to the state treasurer: provided, further, the comptroller, before issuing his 
warrant for any bill or voucher for binding, engraving, lithographing, 
printing, stationery, or office supplies, shall see that the same is duly ap- 
proved by the clerk of the joint committee on printing, and shall refuse to* 
issue his warrant for any not so approved, whether such are to be paid 
from moneys derived, fees, licenses, taxes or otherwise. 

(2) Committee approve purchases of equipment producing and re- 
producing of printing, lithographing and engraving by state departments. — • 
No department of the government of this State shall make any purchase of 
any equipment, machinery or apparatus for the production or reproduction 
of printing, lithographing or engraving without first having secured the ap- 
proval in writing of the joint committee on printing of the Legislature of 
this State and the comptroller general of this State before issuing his war- 
rant for any bill or voucher for any such equipment, machinery or ap- 
paratus shall see that the same is duly approved by the secretary of said 
joint committee and the said comptroller general, shall refuse to issue his 
warrant for any bill or voucher not approved, whether such is to be paid 
from money derived from fees, licenses, taxes or otherwise. The provisions 
hereinabove shall not apply to the purchase of or to issuing of any warrant 
for any bill or voucher for the purchase of any mimeograph or duplicate 
machine. 

1932 Code, § 2090; 1926 (34) 90b. 

In a dissenting opinion in Hall v. Rich- view that the engraving of highway cer- 
ards, 159 S. C. 34, 156 S. E. 12, 18, Coth- tificates of indebtedness is included in 
ran, J. cites this section upholding his this section. 

§ 2090-1. Revolving fund — purchase of office supplies, etc. — The state treas- 
urer is hereby authorized, empowered and directed to set aside from the 
accumulated unexpended balances of the revolving fund heretofore appro- 
priated for the purchase of office supplies by the joint committee on print- 
ing, the sum of ten thousand dollars ($10,000.00) which he shall set up as a 
permanent and continuing revolving fund for the purchase of office sup- 
plies or such other commodities as the General Assembly may hereafter 
direct, to be administered by the joint committee on printing. 

1932 Code, § 2090; Civ. C. '22, § 52; Civ. C. '12, § 42; Civ. C. "02, § 39; R. S. 39; 1898 
(22) 700; 1916 (29) 707; 1920 (31) 805; 1940 (41) 1758. 

§ 2090-2. Committee contract for printing of code supplements. — The joint 
committee on printing is hereby authorized to contract for the printing of 
the supplements to the code provided for by section 2118. Said contract 
may be awarded for a period of ten years under such terms as the joint 
committee on printing may see fit. 
1932 (37) 1187. 

^ 2090-3. Committee approve all state printing. — The joint committee on 



§ 2090-3 Civil Code Page 56 

printing for the State of South Carolina is hereby authorized and empow- 
ered to pass upon and approve all printing pertaining to legislative and 
State matters in this State; and to eliminate such printing as said committee 
deems unnecessary. 
Id35 (39) 83. 

§ 2091. Bond of public printer. — The party to whom the contract for the 
public printing shall be awarded shall on or before the first day of July 
next after such award give bond, with sufficient sureties, in the sum of ten 
thousand dollars, for the faithful performance of the work; said bond to be 
approved by the Governor, the attorney general and the state treasurer. 

1932 Code. § 2091: Civ. C. '22. S 53; Civ. C. "12. § 43; Civ. C. '02, § 40; 1898 (22) 
700, § 2. 

Cited in Blease v. Charleston, etc., R. Co., 146 S. C. 496, 144 S. E. 233, 236. 

§ 2092. Printing contracts breached. — If by reason of death or any other 
cause the party to whom the contract for public printing shall have been 
awarded shall fail to undertake the work thereunder or shall fail to give 
bond in due time, it shall be the duty of the joint committee on printing 
to call for proposals for said printing, and to award the contract therefor 
to the lowest responsible bidder, subject to all the conditions and regula- 
tions hereinbefore set forth. 

1932 Code, § 2092; Civ. C. '22, § 54; Civ. C. '12, § 44; Civ. C. '02, § 41; 1898 (22) 
700, § 3; 1916 (29) 707; 1920 (31) 805. 

Cited in Blease v. Charleston, etc., R. Co., 146 S. C. 496, 144 S. E. 233, 236. 

§ 2093. How laws, etc., are to be printed. — The laws, journals and all other 
printing in book form, shall be set in long primer type, in pages to contain 
at least one thousand seven hundred ems each. All rule and figure work ac- 
companying the Acts, Journals and Reports and Resolutions, to be in the 
same type as the body of the work; the side and footnotes to be in minion 
or nonpareil type, and the indexes to be in brevier or long primer type. 

1932 Code, § 2093: Civ. C. "22, § 55; Civ. C. '12, § 45; Civ. C. '02, § 42; G. S. 32; R. 

S. 44. 

§ 2094. In what manner reports shall be printed. — Heads of departments 
and other officials having reports to make to the General Assembly shall 
not hereafter have the right or authority to designate to the public printer 
the particular type in which each part of their report is to be printed or 
the manner in which it is to be set up, but the said printer shall be re- 
quired to set up and print all such reports in as cheap a manner as is con- 
sistent with the public welfare, and the compensation therefor shall be on 
the basis of the long primer page of not less than one thousand seven hun- 
dred ems. 

1932 Code, § 2094; Civ. C. '22. § 56; Civ. C. "12, § 46; Civ. C. '02. § 43; 1896 (22) 203. 

§ 2095. Standard of measurement. — When any part of the said report is 
set in other than the long primer type, the compensation therefor shall be 
determined by the relation which the types bear to each other, the work 
being counted for as many pages as one thousand seven hundred is con- 
tained in the number of ems of the type used. 

1932 Code, § 2095; Civ. C. '22, § 57; Civ. C. '12, § 47; Civ. C. '02. § 44; 1884 (18) 871. 

§ 2096. Reports by departments and institutions to General Assembly. — 



Page 57 Public Printing § 2099 

Any department or institution of the State government which is by law re- 
quired to submit an annual report to the Governor or the General Assembly 
shall submit same covering a period from July first to June thirtieth. The 
said departments and institutions shall submit the copy for such annual 
reports to the joint committee on printing not later than September first 
each year, and it shall be the duty of the said committee to have the same 
printed as may be provided by law: provided, that the Governor, the Gen- 
eral Assembly, or either branch thereof by resolution, is authorized to call 
upon any department or institution any time for such special reports as may 
be deemed in the interest of the public welfare. 

1932 Code. § 2096; 1929 (36) 225; 1931 (37) 278; 1933 (38) 490. 

§ 2097. Contents of reports. — Heads of the various departments and 
boards in making their reports shall only give statistical matter and their 
recommendations in as brief form as possible, and the railroad commis- 
sioners shall not print the general correspondence of their office, railroad 
schedules, classification of freight, freight or passenger rates, but shall 
make their report in as concise and brief manner as may be compatible 
with the public welfare. 

1932 Code, § 2097; Civ. C, '22, § 58; Civ. C. '12, § 48; Civ. C. '02, § 45; 1896 (22) 202, 
§1. 

§ 2098. How bills and joint resolutions printed. — Bills and joint resolu- 
tions of the two Houses shall be printed in ten point type, each line slugged 
or regletted to the space of one line nonpareil type, printed in pages of 30 
ems of twelve point type in width, and 54 ems of twelve point type in 
length, including the folio and foot line, the lines to be numbered accord- 
ing to sections, the pages to be trimmed to seven by eleven inches, and the 
quality of paper to be No. 2 book. 

1932 Code. § 2098; Civ. C. '22, § 59; Civ. C. '12, § 49; Civ. C. '02, 5 46; G. S. 33; R. 
S. 46; 1916 (29) 706. 

§ 2099. Printing of acts and joint resolutions and reports. 

(1) Acts and joint resolutions. — Nothing shall be appended after the last 
section of the acts and joint resolutions of the General Assembly of this 
State except the date of the Governor's approval. Not more than one inch of 
space shall be allowed between the ending of one act or joint resolution and 
the beginning of the next act or joint resolution (except where an act or joint 
resolution ends within two inches of the bottom of the page); and there shall 
be no charge by, or payment to, the state printer for any unnecessary fat in 
the publication of said acts and joint resolutions. 

(2) Reports. — In the publication of the reports of the various officers re- 
quired bj^ law, there shall be no additional title pages nor any blank pages 
after the title page, unless such blank pages shall be necessary, from the 
insertion of a tabular statement which cannot be published upon the regu- 
lar pages of reports and is folded within such report. All matter included 
in such reports, whether reading or figures or tabulated, shall be compactly 
published, with no more intervening space than is necessary for the charac- 
ter of the work directed to be done, and no page shall be taken up by a 
mere statement of the report which is to follow. No unnecessary fat shall be 
allowed in publishing these reports. 

1932 Code, § 2099; Civ. C. '22, § 60; Civ. C. '12, § 50; Civ. C. '02, 47; R. S. 47; 1886 
(19) 310; 1934 (38) 1329. 



§ 2100 ' Civil Code Page 58 

§ 2100. Public printer to set work compactly. — The public printer shall, 
in publishing or printing any other kinds of State work, of whatsoever 
character, set the same as compactly and within as little space as the char- 
acter of the work will permit. 

1932 Code, § 2100; Civ. C. '22, § 61: Civ. C. '12, § 51; Civ. C. '02, § 48; R. S. 48; 1886 
(19) 310. 

§ 2101. Public printer to verify bills and joint committee on printing to 
approve them. — The public printer shall, with each bill rendered by him for 
public printing, upon oath certify that the provisions of §§ 2084 through 
2090 and 2091 through 2095 and 2097 through 2103 and 2104 have been com- 
plied with in such work; and no such bill shall be paid until the work has 
been done, and a copy thereof filed with and etxamined by the joint com- 
mittee on printing, and its approval of the work and of the amount of the 
account endorsed on such bill, except bills for the current printing of the 
two Houses, which shall be likewise examined and approved by the joint 
committee on printing, upon sworn accounts filed with it, before such bills 
shall be paid. 

1932 Code, § 2101; Civ. C. '22, § 62; Civ. C. '12, § 52; Civ. C. '02, § 49; R. S. 49; 1886 
(19) 310; 1916 (29) 710. 

§ 2102. One report not to be embraced in another. — No state officer shall 
embrace in his report the report of another state officer which is required 
to be published by law, but he may make such reference thereto as may be 
necessary, to embrace a brief recapitulation thereof, when necessary to 
the proper understanding of such report. 

1932 Code, § 2102; Civ. C. '22, § 63; Civ. C. '12, § 53; Civ. C. '02, § 50; R. S. 50; 1886 
(19) 310. 

§ 2103. Size of paper for reports — annual cost — legislative printing. 

(1) Size of paper. — In preparing the manuscript for the public printer, the 
State officers and superintendents of public institutions shall use sheets of 
paper eight by ten inches in size, or legal cap, arranging it in such shape as 
will have due regard to the contents of the printed page. 

(2) Annual report on cost. — Each department of the State govern- 
ment, or person required by law to have printing done at the public ex- 
pense, shall report annually to the comptroller general the cost of such 
printing so done by such department or persons, and such amounts consoli- 
dated into one table shall be included in the annual report of the comp- 
troller general. 

(3) Printing for Legislature to be certified. — The faithful perform- 
ance of the printing for each House shall be certified by their respective 
presiding officers and clerks: proinded, that in the absence of said officers 
from the seat of government, the secretary of state, to whom the work may 
be delivered, shall certify to its proper execution: provided, further, that a 
specimen copy of each class of work, with the accounts of the same verified 
by affidavit, be filed in the office ol the comptroller general. The clerks of 
the two Houses shall fui-nish the printer corrected journals daily for the 
permanent printing. 

1932 Code, § 2103; Civ. C. 22, §§ 64, 66. 67; Civ. C. '12, §§ 54, 56, 57; Civ. C. "02, §S 
51, 53, 54; G. S. 32; R. S. 51, 53, 54; 1884 (18) 872. 

§ 2104. Public printing — how paid for. — The comptroller general is hereby 



Page 59 Statutes § 2108 

authorized and directed to draw his warrant, and the state treasurer to pay 
the same out of any moneys in the state treasurer not otherwise appro- 
priated for the pubUc printing, upon the production of proper vouchers, 
which shall consist of copies of the temporary printing executed, and sig- 
natures of the permanent printing as the work progresses. 

In no fiscal year shall the comptroller general draw his warrants or the 
state treasurer pay same for an aggregate amount for printing in excess 
of the sum of twenty thousand dollars unless a larger amount has been 
appropriated, in which case such warrants shall not exceed the appro- 
priation. 

1932 Code, § 2105; Civ. C. '22. § 69; Civ. C. '12, § 59; Civ. C. '02, § 56; G. S. 56; R. 
S. 56; 1890 (20) 710. 



CHAPTER 96 

Statutes 

2106. Binding of journals, reports and 2112, 2114. Duties of code commissioner. 

acts. 2113. Decennial report. 

2107 and 2108. Distribution by state li- 2115. Penalty on printer for delay, 

brarian. 2117. Committee on statutory laws. 

2109. Order of distribution. 2118. Preparation and issuance of supple- 

2110. Reference to code means as ments. 

amended. 2118-1. Sell codes and supplements. 

2111. Election and salary of code com- 2118-2. Duties of officers receiving codes 

missioner. and supplements. 

2118-3. File rules and regulations. 

§ 2106. Binding of laws, journals, etc. — A sufficient number of the Jour- 
nals, Reports and Acts of the General Assembly, for the use of the mem- 
bers of the General Assembly, and for the state librarian to make the ex- 
changes with other States, shall be bound in a good and substantial man- 
ner; and the clerk of the Senate and the clerk of the House of Representa- 
tives are authorized to have the same done immediately upon the close of 
the session, or as soon thereafter as practicable. 

1932 Code, § 2106; Civ. C. '22. § 70; Civ. C. '12, § 60; Civ. C. '02, § 57; G. S. 37; R. 
S. 58; 1896 (22) 203, § 2. 

§ 2107. Deliver to state librarian who shall distribute. — On the comple- 
tion of the permanent work, they shall deliver the same to the state libra- 
rian, who shall forward, by mail or otherwise, as he may deem expedient, 
a copy thereof to each of the members of the General Assembly, and a copy 
of the Acts and Joint Resolutions to the different states, institutions, and 
officers entitled by law to receive the same. 

1932 Code, § 2107; Civ. C. '22, ? 71; Civ. C. '12, § 61; Civ. C. '02, § 58; G. S. 38; R. 
S. 59; 1896 (22) 203, § 2. 

§ 2108. Time distribute. — The acts and joint resolution of each session of 
the General Assembly shall be printed, bound and delivered to the keeper 
of the legislative library and the keeper of the legislative library shall, 
within five days after the receipt of said printed copies of the acts, send 
out, either by mail or express, copies thereof, addressed to each person, offi- 
cer or corporation as now or hereafter provided by law to be entitled thereto. 
1932 Code, § 2108; Civ. C. '22, § 72; Civ. C. '12, § 62; Civ. C. '02, § 59; R. S. 60; 1889 
(20) 335; 1913 (27) 60; 1927 (35) 268, 



§ 2109 Civil Code Page 60 

§ 2109. Distribution of Acts and Joint Resolutions and certain other publi- 
cations. — Copies of the Acts and Joint Resolutions shall be distributed as 
follows: 

1. To the legislative council of the province of Quebec, Canada, one copy. 

2. To each circuit judge, one copy. 

3. To each solicitor, one copj'. 

4. To each clerk of court, one copy. 

5. To each judge of probate, one copy. 

6. To each county sheriff, one copy. 

7. To each county auditor, one copy. 

8. To each county treasurer, one copy. 

9. To each county superintendent of education, one copj'. 

10. To each county supervisor, one copy. 

11. To the Supreme Court at Columbia, one copy. 

12. To each magistrate in the State, one copy. 

13. To each of the chartered colleges of the State, one copy. 

14. To the library of the Legislature, one hundred and fifty copies. 

15. To the University of South Carolina, two copies. 

16. To the Charleston library, two copies. 

17. To the Governor of each State of the Union, for the use of the State, 
one copy. 

18. To the Legislature of each State, one copy. 

19. To heads of departments at Washington, for the use of their depart- 
ments, one copy. 

20. To the Historical Society of New York, one copy. 

21. To the Athenaeum, Philadelphia, one copy. 

22. To the library of Harvard University, Cambridge, one copy. 

23. To the Yale College library, one copy. 

24. To the libraries of the University of Virginia and Alabama, one copy 
each. 

25. To the colleges at Athens, Ga., Princeton, and Chapel Hill, N. C, one 
copy each. 

26. To the Athenaeum, Boston, one copy. 

27. To the committee of public records, London, one copy. 

28. To the London museum, one copy. 

29. To the King's Librarj-, in Paris, one copy. 

30. To the university library at Heidelberg, one copy. 

31. To the royal library at Berlin, one copy. 

32. To the university library at Gottingen, one copy. 

33. To the historical societies of South Carolina, Maryland, Virginia and 
Pennsylvania, each one copy. 

34. To each master, one copy. 

35. To the University of the South, Sewanee, Tenn., one copy. 

36. The state librarian is hereby authorized and directed to include the 
College of Charleston among the institutions of the State to which copies 
of the acts and joint resolutions of the General Assembly, legislative jour- 
nals and reports of state officers are directed to be sent annuallj'. 

1936 (39) 1317. 

37. The state librarian is hereby authorized to furnish, upon request, 
copies of acts and joint resolutions and the permanent journals of the Gen- 



Page 61 Statutes § 2111 

eral Assembly, to any recognized college or university in this State. 

1936 (39) 1548. 

38. The officials charged with the distribution of such pubUcations shall 
deliver to the law library of the University of South Carolina the follow- 
ing number of such publications in addition to those now by law deliv- 
ered to said law library, not later than thirty (30) days after they are 
printed from time to time: twenty-five (25) copies of the Acts of the Gen- 
eral Assembly, seven (7) copies of the Acts and Joint Resolutions of the 
General Assemblj^ twenty-five (25) copies of the proceedings of any con- 
stitutional convention of the State of South Carolina, twenty-five (25) 
copies of the Code of Laws of South Carolina, and forty-eight (48) copies 
of the Reports of the Supreme Court of South Carolina. The officials of the 
law library of the University of South Carolina are hereby authorized and 
directed to exchange all or any part of the above said publications for pub- 
lications relating to government useful to students of law and public offi- 
cials, and shall catalogue and arrange such material so as to make it service- 
able to members of the General Assembly. 

1937 (40) 152. 

39. The officials charged with the distribution shall annually forward by 
mail or otherwise, as they may deem expedient, the following number of 
such publications to the Library of Congress, Washington, D. C, to wit: 

Eight copies of the reports of the Supreme Court. 

Two copies of the journals and reports of the General Assembly. 

Eight copies of the Acts and Joint Resolutions. 

Eight sets of the 1932 Code of Laws. 

These provisions are made in recognition of benefits received through 
receipt at depository libraries and elsewhere in the State of South Caro- 
hna of public documents of the United States under the provisions of fed- 
eral laws. 

40. To each professor and instructor at the Law School of the Univer- 
sity of South Carolina one copy. 

1941 (42) 85. 

1932 Code, § 2109; Civ. C, '22, S 73; Civ. C. '12, § 63; Civ. C. '02, § 60; G. S. 40; R. 
S. 61; (6) 648; 1883 (18) 588; 1889 (20) 335; 1894 (22) 1076; 1897 (22) 458; 1902 (23) 964; 
1936 (39) 1317, 1350, 1548; 1941 (42) 85. 

§ 2110. Amendments may be made by reference to revised statutes or this 
code. — Whenever in any act heretofore or hereafter passed reference is 
made to the Revised Statutes or this Code for the purpose of altering, 
amending, adding to or repealing any part thereof, such reference, altera- 
tion, amendment, addition or repeal shall be construed to apply to the orig- 
inal law purporting to be revised in said revision as fully and specifically 
as though such original laws were mentioned in the act containing such ref- 
erence, alteration, amendments, addition or repeal. 

1932 Code, § 2110; Civ. C. '22, S 74; Civ. C. '12, § 64; Civ. C. '02, § 61; 1896 (22) 3. 

§ 2111. Code commissioner — election — term — salary — vacancy. — A code 
commissioner shall be elected by the General Assembly, who shall hold 
office for a term of ten years, and until his successor is elected and qualified; 
and shall receive such salary as the General Assembly may provide. In case 
of vacancy from any cause, the General Assembly shall, as early as prac- 
ticable, elect a code commissioner for the unexpired term: provided, that if 
a vacancy shall occur during the interim of the meeting of the General As- 



§ 2111 Civil Code Page 62 

sembly, the Governor shall appoint the code commissioner, who shall hold 
office until the General Assembly meets. 

1932 Code, ^ 2111: Civ. C. '22 S 75: Civ. C. '12, § 65; Civ. C. "02, § 62; 1901 (23) 
697; 1918 (30) 798: 1934 (38) 1329; 1940 (41) 1940. 

§ 2112. Dulles of code commissioner. — It shall be the duty of the said 
code commissioner, immediately after his election, to examine the report 
made by his predecessor in office to the General Assembly, and, if any, cor- 
rect all errors appearing in the revision submitted with said report; supply 
all omissions; omit redundant and obsolete enactments, and such as have no 
influence on existing rights and remedies; and to reduce the public statutes 
of this State, inclusive of such as are passed at the present session, into as 
concise and comprehensive a form as is consistent with clear expression of 
the will of the General Assembly; and, in addition thereto, he shall prepare 
indices and cross-indices to said codification, publishing the same in the 
appropriate volumes as hereinafter provided, note by annotation the de- 
cisions of the Supreme Court of the State of South Carolina under the dif- 
ferent sections of the statutes codified as herein provided, and also of the 
Constitution of 1895 of said State, and rules of court as herein provided to 
be published; and he shall annually prepare for publication the statutes 
and joint resolutions passed at the preceding session, placing analysis lines 
at the beginning of each section in every act and joint resolution, except 
county and state supply measures, making reference, by act number and 
year in which act published, to act or joint resolution of a pre\'ious session 
when amended or repealed; dividing the same into such as may be of a 
general and permanent kind and such as may be local and of temporary 
nature, with a correct index and cross-index of same, and arranging all lo- 
cal and temporary enactments according to counties in alphabetical order. 
1932 Code. § 2112': Civ. C. '22. § 76: Civ. C. "12. « 66; Civ. C. 02. 5 63: 1913 (27) 68: 
1927 (35) 268; 1934 (38) 1329. 

§ 2113. Decennial report. 

(1) Preparation. — The code commissioner shall collect and revise all the 
general statute laws of the State now of force, as well as that which shall be 
passed from time to time, and shall properly index and arrange the said 
statutes when so passed, fie shall also reduce into a systematic code the 
general statutes, including the Code of Civil Procedure, with all the 
amendments thereto, and shall on the first day of the session for the year 
nineteen hundred and eleven, and at the end of every subsequent period 
of ten 3'ears, report the result of his labors to the General Assembly, with 
such recommendations and suggestions as to the abridgement and amend- 
ments as may be deemed necessary and proper. The said report, when 
ready to be made, shall be printed and laid on the desks of the members 
of both Houses of the General Assembly on the first day of the first session, 
but shall not be taken up for consideration until next session of the Gen- 
eral Assembly. 

The code commissioner in compiling the said decennial reports on the 
codes maj' codify in the said reports by reference such of the general stat- 
utory law as the code commissioner and committee on statutory laws may 
agree on without stating such law in detail. Section or sections, or parts 
thereof, of the then existing code may be codified in the said reports by ref- 
erence, by stating the numbers of the section or sections, or parts thereof, 



Page 63 Statutes § 2114 

in such code to be codified in said reports with statement of their effective- 
ness. Statutes forming a part of the general statutory law enacted since the 
effective date of the then existing (code may be codified in the said reports 
by referring to them in lieu of stating) such statutes in detail, by stating 
the general subject or subjects of such statutes, and volumes of Acts and 
volumes of Statutes at Large, and page numbers therein, where such stat- 
utes are; and if amended, by giving volumes of Acts and volumes of Stat- 
utes at Large, and page numbers therein, where such amendments are. 
Where such statutes, or portions thereof, have been codified in the supple- 
ments to the code then existing, reference may be made to such statutes, 
or portions thereof, in the supplements in lieu of referring to volumes of 
Acts and Statutes at Large, and page numbers therein. If parts of the then 
existing code are codified in the reports by references, then such reports 
shall state the number of the sections, or parts of sections, in the then exist- 
ing code, which were repealed or superseded or have become obsolete, cu- 
mulative or repugnant to the general body of the law. The index to the 
said reports shall be in such form as the said commissioner and committee 
may agree on; and it shall not be necessary to index references in the said 
reports if such references have theretofore been indexed in the code then 
existing or supplements thereto. 

The decennial report after being submitted to the General Assembly may 
be revised and corrected, and the general and permanent laws of the ses- 
sion at which the said report was submitted may be codified therein. 

The code commissioner and the committee on statutory laws shall have 
access to state papers and documents in the custody of the secretary of 
state or other custodians of the state laws and archives. The attorney gen- 
eral and his office, the historical commission, and other state agencies and 
state officers, shall on request of the said commissioner and committee co- 
operate in the codifying of the general statutory law. 

The code of laws and reports thereon shall contain beside the general stat- 
utory law and the Constitution of South Carolina such other matter as 
the code commissioner and committee on statutory laws may agree to in- 
sert therein. 

(2) How declare code law. — The code thus prepared by the commis- 
sioner shall be declared by the General Assembly, in an act passed accord- 
ing to the forms in the Constitution of 1895 for the enactment of laws, to be 
the only general statutory law of the State, and no alterations or additions 
to any of the laws therein contained shall be made except by bill passed 
under the formalities required in the said Constitution. 

1932 Code, § 2113; Civ. C. '22, § 77; Civ. C. '12, § 67; Civ. C. "02, § 64: Const., Art. 
VI, § 5; 1896 (22); 1940 (41) 1940. 

An act creating police commissioner as a part of general statutory law became 
for the city of Greenville and amend- inoperative. See Rutledge v. Greenville, 
ment not incorporated bodily in the code 155 S. C. 520, 152 S. E. 700. 

§ 2114. Printing and publication of statutes. — The code commissioner is 

hereby required to furnish the state printer all acts and joint resolutions 
of a general and permanent nature passed, and which have been approved 
by the Governor, during each two week period during any session of the 
General Assembly, and it shall be the duty of the state printer within four 
days after the delivery of such acts and joint resolutions, to furnish the code 



§ 2114 Civil Code Page 64 

commissioner with page proof of all such acts and joint resolutions. Within 
three days after receiving said page proof corrected from the code com- 
missioner, the state printer shall print same in signatures; and shall deliver 
as many of such signatures to the code commissioner as the said commis- 
sioner may order. It shall be duty of the code commissioner on receipt of 
said signatures to send a copy of said signatures to each of the following 
officers: the Governor, Supreme Court justices, clerk of Supreme Court, 
circuit judges, circuit solicitors, county judges, county solicitors, clerk of 
court of each county, attorney general, secretary of state, comptroller gen- 
eral, adjutant general, state treasurer, chief bank examiner, chairman of 
tax commission, chief highway commissioner, state health officer, chief 
game warden, chairman of railroad commission, commissioner of agricul- 
ture, insurance commissioner, secretary of sinking fund commission, state 
superintendent of education, state librarian, clerk of the House of Repre- 
sentatives, clerk of the Senate, secretary of historical commission, and the 
members of the General Assembly. The state printer shall not distribute 
any printed matter from said signatures of the acts and joint resolutions 
unless authorized as hereinabove provided. The code commissioner and the 
committee on statutory laws may sell this service on terms agreeable tc 
said committee and commissioner. All funds received for said service shall 
be deposited in the state treasury to the credit of the general funds of the 
State. Within twenty-five days after the adjournment of any session of the 
General Assemblj', the code commissioner shall furnish the state printer all 
acts and joint resolutions passed, and which have been approved by the 
Governor, not heretofore furnished the state printer, and it shall be the 
duty of the state printer, within fifteen days after the delivery of such acts 
and joint resolutions, to furnish the code commissioner with page proof of 
all such acts and joint resolutions. The code commissioner shall return such 
page proof corrected to the state printer within fifteen days after receiving 
same, and the state printer shall within fifteen days after receipt of such 
page proof return to the code commissioner printed signatures of such page 
proof. It shall be the duty of the code commissioner to deliver to the state 
printer, within fifteen days after the receipt of the final page proof, a com- 
plete index of all acts and joint resolutions furnished the said printer, and 
such other necessary copy for the published acts. Within fifteen days after 
the receipt of such index and copy, the public printer shall deliver to the 
state librarian at least five hundred copies of the entire number of such 
acts and joint resolutions contracted for, and deliver the remainder within 
fifteen more days. The style and make-up of the Acts shall be in such form 
as the code commissioner may prescribe: provided, however, that before 
an\^ funds are paid into the state treasury the expenses of additional sup- 
plies, postage, and clerical help maj'^ be first deducted. Payment of such ad- 
ditional expenses may be made on order of the chairman of the committee 
on statutory laws and the code commissioner: provided, however, that the 
joint committee on printing may, in its discretion, extend the time allowed 
the public printers, as set forth in this section, as may be necessary. 
1932 Code, § 2114; 1927 (35) 268; 1934 (38) 1329; 1941 (42) 119. 

§. 2115. Penally for public printer not comply with §§ 2114 and 2115. — For 

failure to comply with the provisions of section 2114 and 2115, the public 
printer shall be subject to the following penalty, which shall be deducted 



Page 65 Statutes § 2118 

from any compensation due him or them for the printing of such acts: for 
the first five days of such delay, five ($5.00) dollars per day, for the next 
ten days of such delay, ten ($10.00) dollars per day and for each subsequent 
day of delay thereafter, twenty ($20.00) dollars per day. It shall be the duty 
of the joint committee on printing to enforce the provisions of this section: 
provided, that in case of fire, war or accident beyond the control of the pub- 
lic printer, the joint committee on printing shall have power in its discre- 
tion, to remit in whole or in part, the penalty above provided. 
1932 Code, § 2115; 1927 (35) 268. 

§ 2117. Committee on statutory laws — duties and powers — appointment. — 

To facilitate the manner and means of compiling the codes of laws for this 
State, to keep the general statutory law of this State supplemented, and to 
check on the work of the code commissioner, a standing committee, to be 
known as the Committee on Statutory Laws, is hereby created and estab- 
lished; said committee to be composed of three members of the judiciary 
committee of the Senate and three members of the judiciary committee of 
the House of Representatives, who shall be appointed at the first session 
of each General Assembly. 

1932 Code, § 2117; 1931 (37) 165; 1940 (41) 1940. 

§ 2118. Code supplements — preparation — expenses and per diems of mem- 
bers of committee on statutory laws — secretary of said committee. — The 

committee on statutory laws and the code commissioner shall report at the 
beginning of each General Assembly in the form of a supplement to the 
then existing permanent code, the effect, in detail or by reference, of gen- 
eral and permanent statutes enacted during the preceding General Assembly 
and not theretofore codified on the then existing general statutory law and 
Constitution of South Carolina, 1895; together with a note or reference to 
the decision of the State Supreme Court and the United States courts con- 
struing the general statutory law and the Constitution of South Carolina, 
1895, provided, that when the decennial report of code commissioners on 
the code is made to the General Assembly, then no report in form of a sup- 
plement shall be made to the General Assembly. 

The said committee and commissioner may in their discretion codify gen- 
eral and permanent statutes as the supplements to the codes of laws by re- 
ferring to them, in lieu of stating such statutes in detail, by stating the gen- 
eral subject or subjects of such statutes, and the volumes of Acts and vol- 
umes of Statutes at Large, and page numbers therein, where such statutes 
are; and if amended, state volumes of acts and volumes of statutes at large, 
and page numbers therein, where such amendments are. Reference may 
also be made in the supplements to such statutes codified in previous sup- 
plements to the then existing code without stating such statutes in detail. 
The code commissioner shall prepare the material for the supplements and 
submit same to the committee, who shall go over the material submitted 
with the code commissioner and check it for corrections. The committee 
shall meet at the call of the chairman. Each member of the committee shall 
receive their traveling expenses, and a per diem of ten dollars per day 
when actually engaged in their duties, said expenses and per diem shall not 
exceed the sum of four hundred ($400.00) dollars, annually; which funds 
are hereby appropriated out of the state treasury, and shall be paid out of 



§ 2118 Civil Code Page 66 

the state treasury by warrants drav/n thereon by the comptroller general, 
upon warrants of the chairman of the said committee. The code commis- 
sioner shall act as secretary for committee on statutory laws. 
1932 Code, § 2118; 1931 (37) 168; 1940 (41) 1940. 

The court will take judicial notice of General Assembly. Brownlee v. Charles- 
public service commission rule which ton Motor Express Co., Inc., 189 S. C. 
has been published in the Acts of the 204, 200 S. E. 819. 

§ 2118-1. Sell codes and supplements — The committee on statutory laws 
and the code commissioner are hereby authorized to offer codes of laws and 
supplements thereto for public sale at such prices as they deem wise and 
expedient. All sums realized from said sales less selling expenses shall be 
paid into the state treasury. 
1932 (37) 1185; 1940 (41) 1940. 

§ 2118-2. Duties of officers receiving codes and supplements. — Each state 
and county officer entitled to receive a set of the code of laws shall file 
with the state librarian a receipt acknowledging receipt of same before 
such code shall be delivered to him or her. It shall be the duty of each officer 
receiving a set of the code of laws and supplements thereto to keep same 
in his or her office, where it may be used by the public. Provided, that this 
shall in no wise interfere with any of the duties now imposed by law on any 
officer. It shall further be the duty of any officer receiving a set of the code 
of laws and supplements thereto, upon leaving office, to deliver to his suc- 
cessor in office the codes of laws and supplements thereto which he re- 
ceived as an officer. Any officer leaving office without turning over to his 
successor the set of the code of laws and supplements thereto delivered to 
him by virtue of his office shall be liable for same on his official bond, the 
value of which is hereby set at twenty-five ($25.00) dollars. The codes of 
laws and supplements thereto after distribution to the said officers shall be 
and remain the property of the State and shall be returned to the state li- 
brarian by any person who may not be authorized by law to retain the 
same. It is hereby declared the duty of the attorney general to enforce the 
provisions hereof. 

1932 (37) 1185; 1940 (41) 1940. 

§ 2118-3. Rules and regulations adopted pursuant to general and perma- 
nent laws. 

(1) Not become effective until certified and filed — number each 
separately. — All rules and regulations adopted by any officer, board, 
commission, or agency, wnen authorized to adopt rules and regulations by 
any general and permanent law of the State of South Carolina, shall be- 
come effective only after such rules and regulations shall have been prop- 
erly certified to by the officer or agency adopting same, and have been filed 
in the office of the secretary of state. The secretary of state, on receipt of 
such rules and regulations, shall note on them date filed in his office, and 
permit the public to inspect them. Each such I'ule and regulation shall be 
numbered separately. 

(2) Filing of such rules and regulations heretofore adopted — furnish 
copies to code commissioner. — The officer or agency adopting such rules 
and regulations shall at the same time a certified copy of such rules and 
regulations is filed in the office of the secretary of state send two copies of 



Page 67 . Statutes § 2118-3 

such certified copy to the code commissioner. All such rules and regula- 
tions adopted prior to the approval of this section and not filed in secretary 
of state's office shall be filed as hereinabove provided within thirty days 
after the approval of this section in the office of the secretary of state; 
otherwise such existing rules and regulations shall not be effective until 
filed in above manner. Provided, that all such rules and regulations, here- 
tofore filed in secretary of state's office need not be refiled, but such rules 
and regulations, shall be considered as complying with the terms of this 
section by the secretary of state placing on them March 26, 1937. Provided, 
further, that the officer or agency issuing such rules and regulations here- 
tofore filed shall furnish the code commissioner two certified copies of 
same. Such rules and regulations when filed as hereinabove provided shall 
be effective until they are amended or repealed by the officer or agency 
filing them or by acts of the General Assembly. 

(3) Include such rules and regulalions in the acts and codes of 
laws — duties of code commissioner — payment of expenses. — The code com- 
missioner shall include in the acts of each regular session of the General 
Assembly all such rules and regulations filed as hereinabove provided, and 
not theretofore published in the acts of a preceding regular session. The 
code commissioner shall put such I'ules and regulations in the acts after all 
acts to be included therein are inserted and he shall include in the index 
to such acts references to such rules and regulations therein included. When 
such rules and regulations are published, the code commissioner shall give 
with each rule and regulation, or group of same, the section number in the 
code if such rules and regulations are issued pursuant to any section in the 
code; and if such rules and regulations are issued pursuant to an act adopted 
since the code, then he shall give the volume number and page number of 
the acts in which said act may be found. Each such rule and regulation, or 
group of same, published in the acts shall show the date filed in office of 
the secretary of state. The code commissioner shall include in the Codes of 
Laws of South Carolina under each law authorizing such rules and regu- 
lations all such rules and regulations in effect at the time such code is 
printed. The style of type and make-up of such rules and regulations in 
the acts and codes shall be as the code commissioner may determine. The 
annual state appropriation law sliall provide for paying expenses for such 
work to be done same include pay for code commissioner for extra duties 
and work devolved on him hereunder, clerical help, office equipment and 
supplies, etc. 

1937 (40) 174. 

See § 2113 which provides for contents of codes of law. 



§ 2119 Civil Code Page 68 

CHAPTER 97 
Public Reports and Documenls 

2119. Publication of expenditures. 2129. Report of commissioners of deaf, 

2120. Report of expenditures to comp- dumb and blind. 

troller general. 2130. Report of work of code commis- 

2121. Report of debts to State. sioner. 

2122. Report of comptroller general. 2131. Report of result of census. 

2123. Report of secretary of state. 2132. Report of county commissioners. 
2125. Report of state superintendent of 2133. State officials prepare and use uni- 

education. form reports. 

2128. Report of regents of state hospital. 2134. Report of county officials. 

§ 2119. Persons disbursing public money must publish. — Every person 
authorized to disburse any funds for the State shall publish in some news- 
paper of general circulation in the county in which such disbursement is 
authorized to be made, a monthly statement of all funds received and the 
date of such receipt, and of all funds paid out, to whom, and on what ac- 
count. 

1932 Code, § 2119; Civ. C. '22, § 80; Civ. C. '12, § 70; Civ. C. '02, § 67; G. S. 43; R. 
S. 64; (16) 166. 

§ 2120. Persons having distribution of public money must report quar- 
terly to comptroller general. — All persons having the distribution of public 
money shall quarterlj', to wit, on the last days of October, January, April 
and July, in each and every year, render to the comptroller general an ac- 
count setting forth the funds committed to them, respectively, and the dis- 
bursement of them. 

1932 Code, § 2120; Civ. C. '22. § 81; Civ. C. '12, § 71; Civ. C. '02, § 68; G. S. 44; R. 
S. 65; (6) 512; 1890 (20) 713. 

§ 2121. Public officers having evidences of indebtedness to State must re- 
port to comptroller general. — All public officers having in their possession 
the evidences of any debts due to the State shall, on the last day of De- 
cember in every year, furnish the comptroller general with a statement of 
all such debts, showing the names of the debtors, the amounts of the debts, 
the interest, the payments made, and the balance due to the State. And in 
case of failure on the part of any public officer to furnish the comptroller 
with the statement aforesaid, he shall forfeit and pay the sum of two hun- 
dred dollars, to be recovered in any court having competent jurisdiction. 

1932 Code, § 2121; Civ. C. '22, § 82; Civ. C. '12, § 72; Civ. C. '02, § 69; G. S. 45; R. 
S. 66; (6) 108; 1896 (22) 204. 

§ 2122. Comptroller general to make report to General Assembly of all 
debts due State. — The comptroller general shall make a statement of all 
debts due the State and lay it before the General Assembly with his annual 
report. 

1932 Code, § 2122; Civ. C. '22, § 83; Civ. C. '12, § 73; Civ. C. '02, § 70; G. S. 46; R. 
S. 67; 1896 (22) 204. 

§ 2123. Abstract of corporations. — The secretary of state shall annually 
prepare, cause to be printed, and submit to the General Assembly a true 
abstract from the certificates deposited with him by corporations formed 
under the laws regulating the formation of corporations. Said abstract shall 



Page 69 Public Reports and Documents § 2132 

contain, under proper headings, the corporate name of said corporation, 
the date of its charter, the purpose for which it was incorporated, the 
names of its corporators, its location and amount of capital stock, to- 
gether with such remarks as he may deem necessary. 

1932 Code, § 2123; Civ. C. '22. S 84; Civ. C. '12, § 74; Civ. C. '02, § 71; G. S. 47; R. 
S. 68; 1883 (18) 447; 1934 (38) 1329. 

§ 2125. Counly superintendents' reports consolidated by state superin- 
tendent and forwarded to General Assembly. — It shall be the duty of the 
state superintendent of education to consolidate the reports received from 
the county superintendents of education, and to forward them to the Gen- 
eral Assembly at its next regular session. 

1932 Code, § 2125; Civ. C. '22, § 86; Civ. C. '12, § 76; Civ. C. '02, § 73; G. S. 49; R. 
S. 79; 1868 (14) 23. 

§ 2128. Annual report of regents of state hospital. — It shall be the duty 
of the regents of the state hospital to report annually to the Legislature the 
state and condition of the institution, fully and particularly; and they shall 
also annually report to the comptroller general the amount of income of 
said institution, and the amount of expenditures, and the items thereof. 

1932 Code, § 2128; Civ. C. '22, S 89: Civ. C. '12, § 79; Civ. C. '02, § 76; G. S. 52; R. 
S. 73; (6) 323. 

§ 2129. Commissioners of the deaf and dumb and the blind to report an- 
nually. — The commissioners of the deaf and dumb and the blind shall an- 
nually report to the Legislature an exact statement of their various pro- 
ceedings during the past year, showing precisely how they disbursed 
money expended, the names of the persons who have received the bounty, 
the ages and places of residence of such persons, and information as to their 
progress, which statement shall be accompanied by the vouchers of all sums 
expended. 

1932 Code, § 2129; Civ. C. '22, i^ 90; Civ. C. '12, § 80; Civ. C. '02, § 77; G. S. 53; R. 
S. 74; (16) 707. 

See § 5493. 

§ 2130. Examine work of code commissioner. — At each session of the Gen- 
eral Assembly a joint committee consisting of three members shall be ap- 
pointed, whose duty it shall be to inquire into the progress of the code com- 
missioner in the work and to make a report to the two Houses. 

1932 Code, § 2130; Civ. C. '22, § 91; Civ, C. '12, § 86; Civ. C. "02, § 82; 1896 (22) 2. 

§ 2131. Census commission. — When the census takers shall have made re- 
turns, the secretary of state shall forthwith report the results of such regis- 
tration to the Governor of the State for the time being, and shall make a 
collated return of the statistics to the General Assembly, at its next regular 
session. 

1932 Code, § 2131; Civ. C. '22, § 92; Civ. C. '12, § 87; Civ. C. '02, § 83; G. S. 56; R. 
S. 77; 1896 (22) 280; (15) 934. 

§ 2132. County commissioners to report to comptroller general. — The com- 
missioners of each county shall on or before the fifth day of January in each 
year report to the comptroller general, to be incorporated in his annual re- 
port, and laid before the General Assembly, a detailed account of all their 



§ 2132 Civil Code Page 70 

doings, in such form as the comptroller general shall direct or prepare and 
forward to them for such purpose. 

1932 Code, § 2134; Civ. C. '22, § 95; Civ. C. '12, § 90; Civ. C. '02, § 86; G. S. 58; K. 
S. 80; 1886 (22) 206. 

§ 2133. Comptroller general, state superintendent of education, and state 
treasurer prepare and use uniform system of reports. — The comptroller 
general, the state superintendent of education, and the state treasurer are 
hereby authorized, empowered and directed to cooperate in the preparation 
of a single and uniform system of blanks to be used by these state officials 
in collecting data from the various county auditors, county superintendents 
of education, county treasurers, and other county officers who are 
now required by law to make reports to the State Governor. The various 
State officials shall issue, as far as practicable, identical forms in requesting 
data from county officers, thereby' removing the necessity for needless and 
laborious tabulation and compilation of the same facts in different reports. 
Each State official shall distribute the blanks for his office among the county 
officers as now required by law. 

1932 Code, § 5276; Civ. C. '22, § 2536; 1919 (31) 65; 1933 (38) 296. 

§ 2134. County auditors, county treasurers and county superintendents of 
education report on forms adopted. — It shall be the duty of county auditors, 
county treasurers, and county superintendents of education to make all re- 
ports now required by law promptly upon the uniform blanks authorized 
in section 2133 and these reports shall at all times be open to public inspec- 
tion during their respective office hours. 

1932 Code, § 5277; Civ. C. '22, § 2537; 1919 (31) 65; 1933 (38) 296. 



CHAPTER 98 

Public Property and State Debts 

Article 1. The Sinking Fund Commission and the Forfeited Land Com- 

sion, § 2136. 
Article 2. State Finance Committee, § 2196. 
Article 3. The Board of Phosphate Commissioners, § 2208. 
Article 4. The Historical Commission, § 2231. 
Article 5. State House, Confederate Home and Other Property, § 2242. 



ARTICLE 1 
The Sinking Fund Commission and the Forfeited Land Commission 

2136. Custody of state property. 2144. Offenses by county treasurers. 

2137. Vacant lands. 2145. Rediscounting notes. 

2138. Personnel of sinking fund commis- 2146. Kind of funds for payment of loans. 

sion. 2146-1. Sinking fund commission. 

2139. Sale of property not in public use. 2147. Renunciation of state title by for- 

2140. Annual report. feiture. 

2141. Lending of money. 2148. Petition for relief of taxpayers. 

2142. Lending of money to counties. 2149. Enforcement of tax lien. 

2143. Application for loans. 2150. Surveying and listing of lands not 



Page 71 Sinking Fund Commission, Forfeited Land Commission § 2136 



on tax books. 

2151. Settlement of tax executions. 

2152. Nulla bona tax executions. 

2153. County books accessible to com- 

mission. 

2154. Powers of secretary of state as to 

forfeited lands. 

2155. Procedure for entry on lands. 

2156. Fees, costs and expenses. 

2157. Seizure, sale and distribution of 

proceeds. 
2153. Owner's petition and appeal. 

2159. Tax duplicates as evidence. 

2160. Sheriff's deed as evidence. 

2161. Statutory remedies not exclusive. 

2162. Investigation of irregularities and 

sliortage in tax collections. 

2163. Unpaid school taxes. 

2164. Disposition of lands forfeited and 

sold to State. 

2165. Sheriff's commission for renting or 

selling forfeited land. 

2166. Surveying abandoned land. 
2166-1. Commissioners refund money to 

purchasers of unabandoned 
lands. 

2167. Personnel of forfeited land com- 

mission. 

2168. Duties of forfeited land commis- 

sion. 

2169. Duties of sinking fund commission. 

2170. Sales and proceeds of sales. 



2170-1. Sue to bar claims. 
2170-2. Owner sell lands on consent of 
commission. 

2171. Organization and compensation of 

forfeited land commissions. 

2172. Fees of sheriff. 

2173. Field agents. 

2174. Property off tax books. 

2175. Forfeited land commissions sell va- 

cant lands. 

2180. Insurance of state buildings by 

sinliing fund commission. 

2181. Insurance of county buildings. 

2182. Insurance of school buildings and 

contents. 

2183. Duties of officers to insure public 

buildings. 

2184. Premium rate. 

2185. Payment of premium. 

2186. Reinsurance by sinking fund. 

2187. Disposition of premiums. 

2188. Renewal of insurance. 

2189. List of insurable school buildings. 

2190. Penalties. 

2191. Value of buildings. 

2192. Amount of insurance. 

2193. Adjustment and payment of losses. 

2194. Incombustible roofs required on 

public buildings. 

2195. Sprinkler system in state institu- 

tions. 



§ 2136. All public properly under charge of secretary of state, unless oth- 
erwise provided. — The secretary of state shall take charge of all property 
of the State, the care and custody of ■which is not otherwise provided for by 
la-w. He shall hold the same subject to the directions and instructions of 
the commissioners of the sinking fund, and act as their agent in such re- 
demption, lease, and sale, as they may make, for forfeited and vacant lands, 
and lands purchased by the late land commissioners of the State, and in the 
negotiations therefor and arrangements in relation thereto. 

1932 Code, § 2136; Civ. C. '22, § 97; Civ. C. '12, § 92; Civ. C. '02, § 88; G. S. 60; R. 
S. 82; 1878 (16) 558; 1883 (18) 380. 



Editor's note. — In 1869 the office of 
land commissioner was established for 
the purpose of levying on land, and re- 
selling it in small lots to actual settlers. 
In 1872 this office was abolished and 
his duties were devolved upon the sec- 
retary of state. By an act in 1878, the 
secretary of state was required to take 
charge of public lands, the custody of 
which was not otherwise provided for 
by law, and hold the same subject to 
the direction of the commissioner of the 
sinking fund and special provision was 
made for lands purchased by the late 
land commissioner. In 1883 this act was 
amended to make the secretary of state 
an agent of the commissioner of the 
sinking fund in the lease and sale of all 
lands purchased by the late land com- 
missioner. See State v. Evans, 33 S. C. 
184, 11 S. E. 697, 698. 

Title of land "to L., land commission- 



er," remains in secretary of state. — Un- 
der this section a deed conveying land 
to "L., land conimissioner, his successor 
or successors in office, of the State of 
South Carolina, their heirs and assignees 
forever" did not vest title in the State 
so that the State could oust a trespasser 
in its own name. The title remained in 
the successor of the land commissioner, 
the secretary of state. State v. Evans, 33 
S. C. 184, 11 S. E. 697. 

Necessity of state as a party to a suit. 
— In a deed conveying land, the words, 
"to L., land commissioner" etc., "of the 
State of South Cai-olina" etc., were de- 
scriptio personae and did not by the 
statute of uses create a trust so that the 
State could sue in its own name to eject 
a trespasser on the land. State v. Evans, 
33 S. C. 184, 11 S. E. 697. 

Under this and the three sections im- 
mediately following, a suit to recover a 



§ 2136 Civil Code Page 72 

deed obtained by fraud conveying land between him and the claimant, the latter 

to the late land commissioner and now is entitled to possession of the property, 

in the hands of the secretary of state as the former having shown no valid au- 

agent of the commissioners of sinking thority to withhold possession from the 

fund must include the State as party de- claimant and the judgment does not con- 

fendant as the State is the owner of the elude the State. Tindal v. Wesley, 167 U. 

land. Lowry v. Thompson, 25 S. C. 416, S. 204, 223, 17 S. Ct. 770, 42 L. Ed. 137. 

1 S. E. 141, 180 Am. St. Rep. 831, 1 L. Execution will be enforced on prop- 

R. A. (N. S.) 728, 44 L. R. A. (N. S.) erty bought under this and the three sec- 

209. tions following as against a state officer 

The secretary of state, when asserting claiming possession as a state officer 

in an action against him to recover prop- when a final judgment in an action 

erty held by him under the authority of against the secretary of state, who held 

this section that he is in rightful posses- the property under this section, has de- 

sion, must make that assertion good if it clared title and right to possession in 

appear in the trial that the plaintiff has the plaintiff. Wesley v. Tindal, 81 Fed. 

legal title and right to possession and 612. 

any suggestion on his part that he holds A suit brought against the secretary of 

as agent of the State will not stop the state to recover possession of lands held 

suit. Tindal v. Wesley, 167 U. S. 204, 222, by him as provided in this section is not 

17 S. Ct. 770, 42 L. Ed. 137. a suit against the State so as to oust the 

In a suit against the secretary of state court of jurisdiction — the State not hav- 

to recover lands held by him under the ing consented to be sued. Tindal v. Wes- 

authority of this section, a judgment ley, 167 U. S. 204, 17 S. Ct. 770, 42 L. Ed. 

against him is to the effect only that as 137. 

§ 2137. Vacant lands grantable to purchasers for value; control of sinking 
fund commission. — No grant of vacant lands shall be issued except to ac- 
tual purchasers thereof for value; and all vacant lands and lands pur- 
chased by the late land commissioners of the State shall be likewise sub- 
ject to the directions and instructions of the commissioners of the sinking 
fund. 

1932 Code, § 2137; Civ. C. "22, § 98; Civ. C. '12, § 93; Civ. C. '02, § 89; G. S. 61; R, 
S. 83; 1878 (16) 559. 

See note to § 2136. 

§ 2138. Who constitute the sinking fund commission, and their duties. — 

For the purpose of paying the present indebtedness of the State, the Gov- 
ernor, comptroller general, state treasurer, and the attorney general of the 
State, the chairman of the finance committee of the Senate, and the chair- 
man of the committee of ways and means of the House of Representatives, 
are constituted commissioners, to be known and designated as "The Com- 
missioners of the Sinking Fund," to receive and manage the incomes and 
revenues set apart and applied to the sinking fund of the State; and the 
state treasurer shall be treasurer of the commissioners of the sinking fund; 
and all moneys arising from the redemption of lands, leases and sales of 
property, or otherwise coming to said commissioners of the sinking fund, 
shall be paid into the state treasury, and shall be kept on a separate ac- 
count by the treasurer as a fund to be drawn upon the warrants of the com- 
missioners of the sinking fund for the exclusive uses and purposes which 
have been or shall be declared in relation to the said commissioners of the 
sinking fund: provided, that the chairman of the Senate finance committee 
and the chairman of the committee of ways and means of the House of Rep- 
resentatives, shall, after each general election, continue to be members of 
the commissioners of the sinking fund until their successors shall be elected 
or appointed. 



Page 73 Sinking Fund Commission, Forfeited Land Commission § 2141 

1932 Code, § 2138; Civ. C. "22, § 99; Civ. C. '12, § 94; Civ. C. '02, § 90; G. S. 62; R. 
S. 84; 1870 (14) 388; 1883 (18) 380. 

See note to § 2136. 

§ 2139. Sales of property not in actual public use — disposition of proceeds 
— exception. — It shall be the duty of the commissioners of the sinking fund 
to sell and convey, for and on behalf of the State, all such real or personal 
property, assets and effects belonging to the State as are not in actual pub- 
lic use; and all such lands sold under execution for delinquent taxes as have 
been or may hereafter be purchased for and conveyed and delivered to them 
pursuant to the provisions of section 2857; said sales to be made from time 
to time, in such manner, and upon such terms, as they may deem most ad- 
vantageous to the State. The purchase money of said lands or other property 
shall be paid in the following kinds of funds, and no other, to wit: gold and 
silver coin, United States currency, national bank notes, and coupons which 
shall be due and payable on the consolidated bonds of this State known as 
Brown bonds. The proceeds of all such sales shall be set aside, and awarded 
to the sinking fund of the State. This shall not be construed to authorize the 
sale by the commissioners of any property held in trust for a specific pur- 
posed by the State, or the property of the State in the phosphate rocks or 
phosphatic deposits in the beds of the navigable streams and waters and 
marshes of the State. 

1932 Code, § 2139; Civ. C. 22, § 100; Civ. C. '12, § 95; Civ. C. '02, § 91; G. S. 63; R. 
S. 85; (16) 558, 811; 1887 (20) 863; 1892 (21) 87. 

See note to § 2136. land held by State for State University. 

This section makes it the duty of the — This section which declares that the 

commissioneis of the sinking fund to act shall not be construed to authorize 

sell and convey, for and in behalf of the the sale by the commissioners of any 

State, all such real and personal prop- property held in trust for a specific pur- 

erty of the State as is not in actual pub- pose by the State, does not authorize the 

lie use, the sales to be made upon such commissioners of the sinking fund to 

terms, as they may deem most advan- convey lands held by the State for the 

tageous to the State. Tindal v. Wesley, use of the State University. Trustees of 

167 U. S. 204, 210, 17 S. Ct. 770, 42 L. University v. Columbia, 108 S. C. 244, 

Ed. 137. 93 S. E. 934. 

But does not authorize them to sell 

§ 2140. Annual report of sales and transactions — investments — compen- 
sation. — The commissioners shall annually report to the General Assembly 
the condition of the sinking fund and all sales or other transactions con- 
nected therewith; and all the revenues derived from such sales shall be ap- 
plied to the extinguisliment of the public debt, by investing the same in 
the public securities of the State. Each of the commissioners, except those 
who as state officers reside in Columbia, shall receive five dollars a day for 
each day actually engaged in attending the meetings of said commission, 
and in going to and returning from the same, and a mileage of five cents 
per mile for each mile of travel in going to and returning from each session; 
the same to be paid out of any funds in their possession. 

1932 Code, §§ 2132, 2140; Civ. C. '22, §§ 93, 101; Civ. C. '12, §§ 88, 96; Civ. C. '02, §§ 
84, 92; G. S. 57, 64; R. S. 78, 86; (14) 388; 1884 (18) 864. 

§ 2141. Sinking fund commission may lend money on bonds, etc. — The 

sinking fund commission is hereby authorized when unable to purchase 
valid bonds of this State at par to lend the sinking fund at such a rate of 



8 2141 Civil Code Page 74 

interest as may be agreed upon between them and the borrower, not less 
than 4V2 per centum per annum, on the security of the said bonds, sufficient 
to cover the loan and interest at the par value of the bonds, the bonds to be 
deposited with the state treasurer as security for the loan and as collateral 
to the personal obhgation of the borrower, to be taken by said commission, 
showing the terms and maturity of the loan. 

1932 Code, § 2141; Civ. C. '22, § 102; Civ. C. '12, § 97; Civ. C. '02, § 93; 1896 (22) 184. 

§ 2142. Sinking fund commission may lend money to counties. — The sink- 
ing fund commission is herebj' authorized and required, when in the judg- 
ment of said commissioners of the sinking fund valid bonds of the State 
are not offered or attainable at a reasonable price, to lend the money of the 
sinking fund commission, both accumulated and ordinary, for a period of 
one or more years at a rate of interest of five per cent per annum. The said 
loan shall be made by the said commissioners upon the valid securities of 
the several States of the United States, giving preference thereto, or upon 
the note of the county treasurer and county supervisor of any of the counties 
of this State, who shall make application for a loan, provided the said loan 
be not more than two-thirds of the tax levy of said county, and the whole of 
the taxes of the said county shall be pledged for the repayment of the 
money so borrowed of the said sinking fund commission. The county treas- 
urers of the respective counties borrowing funds of the sinking fund com- 
mission shall pay the note so given out of the first taxes collected for the 
fiscal year for which the said money is borrowed. Provided, that the sink- 
ing fund commission of this State shall not charge interest on any loans 
made by it to any political subdivision of this State or to any state institu- 
tion of this State in excess of four (4 % ) per centum per annum. This pro- 
viso shall apply to all loans heretofore made as well as loans hereafter made. 
1932 Code, §• 2142; Civ. C. '22, § 103; Civ. C. '12, § 98; Civ. C. '02, § 94; 1897 (22) 
440; 1911 (27) 223; 1939 (41) 215; 1941 (42) 150. 

§ 2143. Application for loans — when received and how loans may be made. 

— The sinking fund commissioners shall receive applications for the various 
counties and file the same until the first day of March of every subsequent 
year hereafter, and if the applications aggregate more than the entire fund 
in the hands of the sinking fund commissioners, said commissioners shall 
pro-rate the loan to be made to the several counties in proportion to the 
taxes paid by the respective counties: provided, that no loan shall be made 
to any county in excess of two-thirds of the amount of the tax levy for such 
county for county purposes. 

1932 Code, § 2143; Civ. C. '22, § 104; Civ. C. '12, § 99; Civ. C. '02, § 95; 1897 (22) 
441; 1898 (22) 725; 1911 (27) 223. 

§ 2144. County treasurers violating section 2142 to be punished. — Any 

county treasurer who shall violate the provisions of section 2142 shall be 
fined, on conviction thereof, a sum not exceeding one thousand dollars, and 
his bond shall be liable to said sinking fund commission for the amount of 
the loss sustained by said commission, together with all costs and expenses 
thereof. 

1932 Code, § 2144; Civ. C. '22, § 105; Civ. C. '12, § 100; Civ. C. '02, § 96. 

§ 2145. Sinking fund commission may re-discount notes. — The sinking 
fund commission of South Carolina is hereby authorized and empowered to 



Page 75 Sinking Fund Commission, Forfeited Land Commission § 2147 

re-discount notes held by them covering loans made to political subdivi- 
sions of the State where it is found desirable to do so and can be accom- 
plished on a satisfactory basis. The sinking fund commission may indorse 
such paper to be discounted. 
1932 Code, § 2145; 1929 (36) 238. 

§ 2146. In whal money loans must be paid. — In the case of all loans, to 
whatsoever person, corporation or county, made by the commissioners of 
the sinlcing fund of the State, whether of the ordinary sinking fund, or of 
the cumulative sinking fund (for the reduction and payment of the South 
Carolina 41/2 per cent Brown bonds and stocks) , and in the case of all bank 
deposits of said sinking fund, the principal thereof, and the interest and 
other charges, costs and dues accruing on said loans and deposits, shall be 
payable in, and shall always be paid to the said commissioners of the sink- 
ing fund in the following kinds of funds and in no other, to wit: in gold and 
silver coin of the United States, in United States currency, and in national 
bank notes. 

1932 Code, § 2146; Civ. C. '22, § 106; Civ. C. '12, § 101; Civ. C. '02, § 97; 1899 (33) 
119. 

§ 2146-1. Sinking fund commission may cooperate in the handling of fi- 
nances of sub-divisions of the State. — The state sinking fund commission, 
as now or hereafter constituted by law, is hereby authorized to cooperate 
with and assist the authorities of the counties, municipalities, school dis- 
tricts and other sub-divisions of the State in the handling, in whatever 
manner may be deemed by it desirable in each case, of the financial obliga- 
tions of such counties, municipalities, school districts and other sub-divi- 
sions. The state sinking fund commission may, upon request of any such 
authorities, negotiate with the holders of such obligations and the authori- 
ties of the obligor to the end that such extensions and adjustments as may 
be desirable may be effected and it may negotiate with any lending agency 
and perform any other act or service pursuant to the purpose hereof to the 
end that the credit of the sub-divisions of the State and the rights of the 
holders of their obligations may be mutually protected. 

1933 (38) 291. 

§ 2147. Title of state by forfeiture renounced — reservation as to dues and 
acceptance. — The State of South Carolina hereby renounces all title by for- 
feiture for nonpayment of taxes to each and every parcel of land in the 
several counties of the State listed on tlie forfeited land record on the 
twenty-fourth day of December, 1887, and will treat them hereafter as the 
lands of the former owner, his heirs or assigns; but this renunciation of 
title is upon the reservation and condition that the State may hereafter 
collect by suit at law, or other legal method, from said lands a sum equal to 
the aggregate amount of all annual assessments for taxes with the penalties 
that might and would have been assessed and charged against tire said lands 
in case the same had never been declared delinquent and forfeited; and 
the retention of the possession and use of said lands for ninety days after 
the said 24th day of December, 1887, by said former owner, his heirs or as- 
signs, shall be deemed sufficient evidence of his or their acquiescence in and 
acceptance of the reservations and conditions of said renunciation of title. 
1932 Code, § 2147; Civ. C. '22, § 107; Civ. C. '12, § 102; Civ. C. '02, § 98; 1887 (19) 
864. 



§ 2148 Civil Code Page 76 

§ 2148. Sinking fund commission to hear petition for relief. — The sinking 
fund commission is hereby authorized to hear and determine upon satisfac- 
tory proof the petition of any taxpayer praying relief on ground that all 
taxes, as described in last section, have been paid or that portions of such 
taxes have been paid and an offer to pay the balance, accompanied by the 
sum admitted to be owing. And the said sinking fund commission shall 
grant such relief in the premises as may be just. 

1932 Code, § 2148; Civ. C. '22, § 108; Civ. C. "12, § 103; Civ. C. '02, § 99; 1888 (20) 52. 

§ 2149. Lien of State for taxes — enforcement. — To secure the entire debt 
due the State for prior taxes or other dues accrued to the State to and in- 
cluding the levy of 1886, or for any other purpose whatsoever, and for the 
levy of 1887, and for all subsequent levies, as they may have accrued or 
shall accrue upon each parcel of said land, and the costs and penalties due 
thereon, the State shall have a prior and preferred lien upon said lands, to 
be enforced and asserted in any court of competent jurisdiction by the 
commissioners of the sinking fund, in such cases, at such time, and to such 
extent, as they may deem most advantageous to the interests of the State. 
The proceeds of any sale ordered by the court in such suit shall be applied 
first to the payment to the sinking fund commission of the taxes, costs and 
penalties charged against the property, and next to the payment of the 
taxed costs in the suit and expenses of sale, and the surplus, if any there be, 
shall be paid over to the former owners or parties in interest as their in- 
terest may appear. 

1932 Code, § 2149; Civ. C. '22, § 109; Civ. C. '12, § 104; Civ. C. '02, § 100; R. S. 372; 
1889 (20) 345; 1887 (19) 865, § 6; 1888; (20) 52, § 3. 

§ 2150. Lands not on tax books to be surveyed, listed and charged. — The 

commissioners of the sinking fund are hereby authorized to have surveyed 
any lands that they are informed or believe have been continuously for ten 
or more immediately preceding years upon neither the tax duplicate or 
forfeited land list of this State; and if after such survey the said absence 
from said tax books be found to exist, to cause the said land to be placed 
upon the tax duplicate in the owner's name, if known, or in the name of 
"Unknown," if the owner's name be not known, charged and taxed with the 
entire cost of the survey and investigation, and fifty per cent penalty addi- 
tional thereto, and with the taxes for five years immediately preceding, and 
collecting the same under existing laws for collection of taxes. The county 
treasurer shall pay to the sinking fund commission said costs of survey and 
said fifty per cent, penalty additional thereto from amount collected, and 
apply the residue as provided by law. This section shall be by the sinking 
fund commission applied to such extent and in such cases as they may deem 
most advantageous to the State. 

1932 Code, § 2150; Civ. C. '22, § 110; Civ. C. '12, § 105; Civ. C. '02, § 101. 

Lands listed as "unknown" by "D. S., were separate tracts. Gadsden v. West- 
Agent" represents the agent as owner. Shore Inv. Co., 99 S. C. 172, 82 S. E. 
and tax sale is void. Hudson v. Schum- 1052. 

pert, 80 S. C. 23, 61 S. E. 104, L. R. A. And where there was no line of de- 

1916F, 208. marcation in such case a sale as though 

Under this section where adjoining one tract was not invalid. — Under this 

tracts separately owned were assessed section, where there was no line of de- 

together against "unknown" and sold as marcation between two tracts, a tax 

one tract, a presumption arose that the sale was not invalid because they were 

taxing officers did not know that they assessed against "unknown," levied up- 



Page 77 Sinking Fund Commission, Forfeited Land Commission § 2153 

on. advertised, and sold as one tract, deed to the purchaser, there were no 

Gadsden v. Westshore Inv. Co., 99 S. C. fatal irregularities defeating the pur- 

172. 82 S. E. 1052, chaser's title. Gadsden v. Westshore Inv. 

And purchaser's title is good though Co.. 99 S. C. 172. 82 S. E. 1052. 

given by subsequent sheriff. — Under A treasurer has no authority under 

this section, where tracts were assessed this action to issue an execution on land 

upon the tax books against "unknown" sold for taxes, and as an execution is a 

and sold by the sheriff, the bid paid, and necessary step towards the sale of de- 

a receipt given by the sheriff in 1890, linquent lands the tax deeds of a sheriff 

they were thereafter listed in the name under such execution and sale are in- 

of the purchaser, and the taxes paid for valid and void. Sprott v. Sprott, 110 S. 

23 years, and in 1913 the successor of C. 438, 96 S. E. 617. 
the sheriff who made the sale executed a 

§ 2151. Seltlement of tax execulion. — The county auditors and treasurers 
shall annually have a full and final settlement as to tax executions issued 
by said treasurers within twelve months after the expiration of the time 
allowed by law for the payment of taxes in any year. 

1932 Code, § 2151; Civ. C. '22, § 111; Civ. C. '12, § 106; Civ. C. '02, § 102; 1896 (22) 
255. 

§ 2152. Nulla bona tax executions to be returned to auditors. — All execu- 
tions issued for the collection of taxes by the county treasurers and re- 
turned "nulla bona" for any reason or "double entry," or which are not col- 
lected for any reason, shall be filed in the auditor's office within one year 
from the expiration of the time for the payment, without penalty, of the 
taxes for the collection of which the executions are issued. Provided, here- 
after it shall be the duty of the county treasurer of Beaufort County to 
publish a full and complete list of all executions against delinquent tax- 
payers returned nulla bona by the sheriflf of said county by posting the 
same in some conspicuous place at the court house. Failure or refusal to 
comply with the provisions of this proviso shall subject the said treasurer 
to trial and penalty, upon conviction, as for non-feasance in office. 

The auditor, on the filing of the said executions, shall give a receipt to the 
county treasurer for the same, stating the amount due on each execution 
and the name of the party against whom the execution is issued, the kind 
and location of the property, the nature of the sheriff's return and as full 
description of the property as he can furnish from his records, and he shall 
at the same time furnish a duplicate of said receipt to the secretary of 
state, as agent of the sinking fund commission. 

1932 Code, § 2152; Civ. C. '22, § 112; Civ. C. '12, § 107; Civ. C. '02, § 103; 1898 (22) 
726; 1923 (33) 532. 

§ 2153. Auditors', sheriffs', and treasurers' books accessible to sinking fund 
commission's agents — duties and powers of agents. — Any agent of the sink- 
ing fund commission shall be allowed free access by the auditors, the treas- 
urers and sheriffs to said executions, and to the tax books, and to all records 
in their respective offices relating to tax matters, and may proceed to col- 
lect all tax claims pertaining to said execution, and also which pertain to 
such executions for taxes uncollected which may be lost or otherwise un- 
accounted for by the sheriff or treasurer in any year prior or subsequent to 
the passage of this article, and all back taxes on lands and buildings, and on 
railroad property, real and personal, which are off the tax books, or being 
on the tax books are found to have escaped the payment of taxes in any 
year or years, from any cause, said taxes being past due and unpaid for 



§ 2153 Civil Code Page 78 

twelve months, and not stayed by the action of any judicial process, includ- 
ing all cases of partial returns and payment of taxes on lands by any tax- 
payer who returns and pays in less than his titles call for, whose whole es- 
tate shall in all such cases be held liable under the prior and preferred lien 
for unpaid taxes under the provisions of this article for any such shortage 
in returns and payments in proportion to the said shortage, and turn the 
proceeds into the ordinary sinking fund of the State under proceedings now 
provided by law; and the secretary of state as agent of the sinking fund 
commission, is hereby authorized, in cases of railroad property, real and 
personal, to fix the value thereon for the purposes of this article, subject 
to the right of the taxpayers to appeal to the state board of equalization of 
railroad property, to be convened in extra session at the request of the sec- 
retary of state, and the decision of said board shall be final, and shall pro- 
• ceed to issue his execution against said property for the collection of said 
back taxes, costs and penalties, and collect the same under the provisions 
of sections 2154 to 2160, inclusive. 

1932 Code, § 2153; Civ. C. '22, § 113; Civ. C. '12, § 108; Civ. C. '02, § 104; 1898 (22) 
726. 

§ 2154. Powers of secretary of state as to forfeited lands — valuation. — It 

shall be lawful for the secretary of state, as agent of the commissioners of 
the sinking fund, or for his authorized agent, to prepare a statement of the 
simple taxes, with fiteen per cent, penalty thereon for each and every levy 
which to him or his agent appears past due and unpaid upon any land, 
buildings, and railroad property, real or personal, upon which any levy 
made by the Legislature appears past due and unpaid for twelve months; 
the calculation of taxes due shall be made at such valuation as the secre- 
tary of state may deem just and equitable. 

1932 Code, § 2154; Civ. C. '22, § 114; Civ. C. '12, § 109; Civ. C. '02, § 105; 1892 (22) 
82. 

Provisions of §§ 2154 through 2160 cumulative. 

§ 2155. Entry on lands and proceedings. — The secretary of state shall 
then, by himself or his agent, enter upon the lands and personally serve a 
copy of such statements of dues, with a demand for payment of same, to- 
gether with the necessary mileage, advertisement, and other costs and 
charges accrued thereon, upon any person whom he finds in possession of 
the land, or of any part thereof; and if he fails to find any one in possession 
of the land, or any part thereof, upon such entry he shall post a copy of 
such statement and demand upon the premises, and shall serve such person 
or persons as to him or his agent appears to be the last owner, with a copy 
of the said statement and demand, if such owner or party in interest be a 
resident of the county in which said land is located; otherwise he shall, 
for three consecutive weeks, insert in some paper published in the county, 
or having a circulation therein, an advertisement, briefly describing the 
land, with the total amount due thereon, together with the mileage, adver- 
tisement and other costs, and a demand for the payment of the same within 
three weeks from the date of the first insertion, under pain of distress and 
sale of the land to satisfy said demand, with costs. If payment in gold, 
silver or paper, national currency of the United States, be not made within 
three weeks from the date of personal service, posting or first insertion of 



Page 79 Sinking Fund Commission, Forfeited Land Commission § 2156 

advertisement as above provided, then it shall be lawful at any time there- 
after for the secretary of state, as agent of the commisioners of the sinking 
fund, to issue, in the name of the State, a warrant or execution in duplicate 
against the said land upon which said taxes, penalties, costs and charges 
are due, signed by him in his official capacity, directed to the sheriff of the 
county in which the said land is situated, or to his lawful deputy, requiring 
and commanding him to levy the same by distress and sale of all of the 
said land in default to satisfy the taxes, state, school, county or other special 
levies, penalties, costs and charges against the property in the statement, 
together with the sheriff's fees and costs, which warrant or execution shall 
run substantially in these words (filling in blanks to suit each case) , viz. 

secretary of state as ex officio agent of the commissioners of 

the sinking fund, to the sheriff of County, or to his lawful deputy: 

Whereas, it appears that that lot or parcel of land, described as 

acres, more or less, situate in ..Township and County, 

bounded by lands of , is in default for taxes, penalties and costs to 

the amount of $ , as will more fullj' appear by the attached state- 
ment and demand, and by the return of the secretary of state, or his agent, 
endorsed thereon, as to the service, posting, or advertisement of same as 
law requires, and the neglect of owner or person in interest to pay the 
above charges: These are, therefore, in the name of the State, strictly to 
charge and command you to levy by distress and sale of the said land 

the sum of dollars, together with dollars, the penalties, 

costs and charges thereof, and for so doing this shall be your sufficient 

warrant. Given under my hand and seal this dav of , A. D. 

19 . 



Secretary of state and ex officio agent of the commissioners of the sinking 
fund. 
1932 Code, § 2155; Civ. C. '22, § 115; Civ. C. '12, § 110; Civ. C. '02, § 106; 1892 (22) 82. 

See Forshur Timber Co. v. Santee River Cypress Lumber Co., 178 S. E. 329. 

§ 215S. Fees, costs and expenses. — For every such statement and demand 
prepared, and so personally served or advertised by the secretary of state, 
there may be collected for the commissioners of the sinking fund, to be 
used for the benefit of the State, not more than three dollars, five cents per 
mile for every mile actually traveled, in entering upon the premises or 
service of the statement of dues and demand in going and returning, and 
not more than one dollar for advertising, and for every warrant issued by 
the secretary of state, nor more than two dollars. And the sheriff shall take 
out of said land in default the following fees in the execution of his office: 
for serving warrant, one dollar, besides mileage at the rate of five cents for 
each mile actually traveled in executing the warrant; for advertising sale, 
twenty-five cents; for making sale and executing deed, three dollars; and 
for all sums levied as the simple taxes, as aforesaid, five per cent: pro- 
vided, the printer's charge for advertising shall not exceed fifty cents for 
each tract of land levied on under execution; and the sheriff is prohibited 
from demanding or collecting any greater sum therefor than is hereby al- 
lowed; nor shall he receive fees upon nulla bona returns, nor from any 



§ 2156 Civil Code Page 80 

other source than from the particular parcel upon which the particular 
fees, costs and charges accrue. 

1932 Code, § 2156; Civ. C. 22, § 116; Civ. C. '12, § 111; Civ. C. '02, § 107; 1892 (22) 82. 

§ 2157. Sheriffs' possession, sale, proceedings and distribution of proceeds. 

— Under and by virtue of said warrant or execution the sheriff shall seize 
and take exclusive possession of said land in default, and, after due adver- 
tisement, sell the same before the court house door of the county, on a regu- 
lar sales day, and within the usual hours for public sales, for cash; make 
title therefor to the purchaser complying with terms of sale, and annex to 
said title the duplicate warrant, with endorsement thereunder; put the 
purchaser in possession of the property sold and conveyed, and, after de- 
ducting from proceeds of sale the amount of taxes, penalties, costs and 
charges, shall pay over to the former owner, or to parties in legal interest, 
as their interest may appear upon conclusive proof thereof, the surplus, if 
any there be, and shall pay to the secretary of state, as agent of the com- 
missioners of the sinking fund, within ninety days from the date when the 
execution was placed in his hands, all the taxes, penalties, costs and charges 
other than the sheriff's costs for levy, advertisement, and sale: provided, 
that if the surplus be not paid over by the sheriff within six months, to the 
former owner of land, or to the party formerly of legal or equitable in- 
terest in the land, upon a conclusive proof of the sheriff of such ownership 
or legal interest, then, at the expiration of the said six months, it shall be 
the duty of the sheriff to pay over said surplus to the secretary of state, 
with an accompanying statement, certified to by him officially, fully de- 
scribing the land from which the particular surplus was derived, and show- 
ing clearly the amount for which said land was sold, the amount of costs 
and charges disbursed therefrom by him and the surplus remaining, and 
thereby paid over; said surplus shall be, by the secretary of state, turned 
over to the treasurer of the sinking fund, with the said accompanying 
statement, and be held by him for five years from date of sale, subject to 
the order of the board of commissioners of the sinking fund for the refund- 
ing of the same to any person or persons conclusively proving to the said 
board that they are entitled to said surplus, or any part thereof, on account 
of their former ownership or legal interest. And that any surplus not so re- 
funded within five years shall be passed to the general sinking fund of the 
State. In case there be no bid equal in amount to the taxes named in said 
warrant or execution the county auditor shall buy the land for the com- 
missioners of the sinking fund as the actual purchaser thereof for the 
amount of said taxes, costs, penalties and charges, and the sheriff shall 
thereupon execute titles to the said commissioners of the sinking fund as to 
any other purchaser and in the manner above provided, and shall put them 
or their authorized agent in possession of the premises, upon the payment 
to him, by the commissioners of the sinking fund, the costs and fees above 
provided for the sheriff. The land so sold and purchased and delivered to 
the said commissioners of the sinking fund shall be treated by them as as- 
sets of the State in their charge and by them sold at such times and in 
such manner and upon such terms as by them shall be deemed most ad- 
vantageous to the State. 

1932 Code, § 2157; Civ. C. '22, § 117; Civ. C. '12, § 112; Civ. C. '02, § 108; 1892 (22) 82. 

See §§ 2830 and 2831 for rights of purchasers at tax sales. 



Page 81 Sinking Fund Commission, Forfeited Land Commission § 2159 

See Forshur Timber Co. v. S.ntee River Cypress Lumber Co., 178 S. E. 329. 

§ 2158. Petition by owner — appeal to sinlfing fund commission — proceed- 
ings. — In case any owner or person having any interest in any parcel of 
such land alleged to be in default by the secretary of state as aforesaid, 
shall allege that the taxes have been paid, he can, and may, before the issu- 
ing of the warrant to the sheriff, set forth his alleged grievance by petition 
in writing, accompanied with such evidence in writing as he may desire 
to submit, to the secretary of state, whose duty it shall be to pass upon 
the same; and if the petitioner shall be dissatisfied with the ruling of the 
secretary of state, he shall have the right of appeal to the board of commis- 
sioners of the sinking fund, who are authorized to hear and pass final judg- 
ment upon such appeal, provided the appealing petitioner, within twenty 
days of the ruling of the secretary of state, file with the secretary of state a 
written appeal to the said board, with all papers in the case, and pending 
the decision of the said board on such appeal there shall be a stay of the is- 
suing of the warrant to the sheriff: provided, that if, before the issuing of 
the execution by the secretary of state to the sheriff, any owner or person 
interested in the land shall personally file with the secretary of state, or 
with his agent, notice that he deems the valuation fixed by the secretary of 
state as excessive, and that he desires the township board of assessors to 
value the property, then it shall be the duty of the secretary of state, or his 
agent, to call upon the said township board of assessors for the township in 
which the land is located, to certify to him a valuation of the said land, wit!/ 
improvements thereon, under pain of any member being removed from 
office and being fined five dollars by any magistrate (one-half of said fine 
for the benefit of the commissioners of the sinking fund and one-half for 
the person demanding the valuation) , who shall fail to so certify a valua- 
tion within one week, and such valuation by the members of the said board 
of assessors, or a majority of them, shall be final and conclusive, without 
right of appeal therefrom: and provided, further, if the said owner, or per- 
sons, in interest, do not appear and personally serve in writing the secre- 
tary of state, or his agent, with such personal notice of appeal to the town- 
ship board of assessors, they shall be ever afterwards barred from any ap- 
peal whatever from the valuation placed upon the land by the secretary of 
state, or his agent. 

1932 Code, § 2158; Civ. C. '22, § 118; Civ. C, '12, § 113; Civ. C. '02, § 109; 1892 (22) 82. 

§ 2159. Tax duplicate to be prima facie evidence — rebutting evidence lim- 
ited. — The failure of the tax duplicates to show the payment of any levy or 
part thereof, made by the General Assembly, shall in all courts of this 
State, be received as prima facie evidence of the nonpayment of such levy, 
or part thereof, and of the existence of the State's prior and preferred lien 
upon the land to secure the payment of such levy, or part thereof, with 
such penalties and costs as may have accrued thereon, and as a sufficient 
warrant for the execution and sale herein provided, and no rebutting evi- 
dence shall be in any proceeding in this State admitted except the produc- 
tion of the tax receipt, signed by the county treasurer, or a receipt or cer- 
tificate, signed by the secretary of state, or his agent, showing that said levy, 
or part thereof or any penalties and costs that may have accrued thereon, 



§ 2159 



Civil Code 



Page 82 



were paid at the proper time and to the person authorized by law to re- 
ceive it: provided, further, that such receipt, or certificate of payment, shall 
be evidence only as to the particular levj' to which it refers, and shall not 
affect any other levy, or charges or action hereunder. 

1932 Code, § 215D; Civ. C. •22, § 119; Civ. C. 12, § 114; Civ. C. '02, § 110; 1892 (22) 82. 

§ 2160. Sheriff's deed prima facie evidence — limitation of action — neces- 
sary evidence. — In all cases of sale, the sheriff's deed of conveyance, 
whether executed to a private person, a corporation, or to the commis- 
sioners of the sinking fund, shall be held and taken as prima facie evidence 
of good title in the holder, and that all proceedings have been regular and 
all requirements of the law have been complied with. No action for the re- 
covery of land sold by the sheriff under the provisions of section 2157, or for 
the recovery of the possession thereof, shall be maintained unless brought 
within one year from the date of sale, and unless it be sustained by conclu- 
sive evidence from the tax duplicate, or from a tax receipt signed by the 
county treasurer, or by a certificate signed by the secretary of state, or by 
his agent, showing that all of the taxes and levies for which the land was 
sold, with the costs that may have acci-ued thereon, were paid prior to the 
sale, at the proper time, and to the properly authorized officials. 

1932 Code, § 2160; Civ. C. '22, § 120; Civ. C. '12, § 115; Civ. C. '02, § 111; 1892 (22) 82. 

Editor's note. — This section formerly- 
read, "the conveyance of land sold at any 
delinquent land sale shall be prima facie 
evidence of title and shall create the pre- 
sumption that every prerequisite of the 
law has been fully complied with; the 
burden of proof being in every instance 
upon the party impugning such convey- 
ance." See Shell v. Duncan, 31 S. C. 547, 
10 S. E. 330, 97 Am. St. Rep. 656, 5 L. 
R. A. 821, 18 L. R. A. 79. 24 L. R. A. 
(N S.) 1294, Ann. Cas. 13B, 520. 

A tax deed is only prima facie evi- 
dence of regularity of the preliminary 
proceedings prior to the execution there- 
of, and the same may be attacked in an 
action brought by the taxpayer within 
two years after the sale to recover pos- 
session of the land. Bull v. Kirk, 37 S. C. 
395, 16 S. E. 151, 20 L. R. A. 489. 

Assailant of tax deed may rely on re- 
citals of non-compliance in the deed. — 
Under this section an assailant of a tax 
deed may rely on recitals of non-compli- 
ance in the deed, but recitals failing to 
show compliance are ineffectual to him 
the burden being on him to set up and 
prove these prerequisites. Shell v. Dun- 
can, 31 S. C. 547, 10 S. E. 330, 331, 97 
Am. St. Rep. 656, 5 L. R. A. 821. 18 L. R. 
A. 79, 24 L. R. A. (N. S.) 1294, Ann. Cas. 
13B, 520. 

But must set up and prove non-com- 
pliance of prerequisites not recited. — 
Under this section a tax-deed silent as to 
certain prerequisites in the sale of the 
property is prima facie evidence that 
these prerequisites have been performed, 
and it is the burden of the defendant to 
set up and prove non-compliance. Shell 



V. Duncan, 31 S. C. 547, 10 S. E. 330, 97 
Am. St. Rep. 656, 5 L. R. A. 821, 18 L. 
R. A. 79. 24 L. R. A. (N. S.) 1294, Ann. 
Cas. 13B, 520, (and see the dissenting 
opinion in this case). See also, Heyward 
V. Christensen, 80 S. C. 146, 61 S. E. 399, 
400; Hudson v. Schumpert, 80 S. C. 23, 
25, 61 S. E. 104, L. R. A. 1916F, 208. 

Under this section if a tax-deed con- 
tains recitals as to what was done and 
these recitals show that certain prereq- 
uisites were omitted, then the assailant 
could rely on these recitals as the foun- 
dation of his attack, but a recital of sale 
under extension of time by the comp- 
troller is prima facie evidence of the ex- 
ercise of his power to extend the time. 
Shell V. Duncan, 31 S. C. 547, 10 S. E. 
330, 331, 97 Am. St. Rep. 656, 5 L. R. A. 
821, 18 L. R. A. 79, 24 L. R. A. (N. S.) 
1294, Ann. Cas. 13B, 520. 

•Which may be done by evidence 
aliunde or by the terms of the convey- 
ance. — The prima facie presumption of 
the validity of a tax-deed as set out in 
this section may be rebutted by evidence 
aliunde or by the terms of the convey- 
ance itself. Shell v. Duncan, 31 S. C. 547, 
10 S. E. 330, 333, 97 Ain. St. Rep. 656, 5 
L. R. A. 821, 18 L. R. A. 79, 24 L. R. A. 
(N S.) 1294, Ann. Cas. 13B, 520. 

As to evidential value of sheriff's deed 
given at sales of land for delinquent 
taxes, see § 2859 and the note thereto. 

This section does not prevent a re- 
mainderman from bringing an action 
after one year from a tax sale to recov- 
er land sold under the tax sale. Taylor 
v. Strauss, 95 S. C. 295, 78 S. E. 883. 

Advertisement and sale in wrong 



Page 83 Sinking Fund Commission, Forfeited Land Commission § 2163 

county invalid. — Forshur Timber Co. v. Limitations period does not begin un- 

Santee River Cypress Lumber Co., — S. til sheriff puts purchaser in possession. — 

C. — , 178 S. E. 329. Ibid. 

§ 2161. Cumulative remedies — existing suits. — The remedy afforded by 
sections 2154 to 2160, inclusive, is additional to existing remedies, and the 
commissioners of the sinking fund shall always have the choice of reme- 
dies, and the right to abandon either remedy at any stage of proceedings 
and adopt any other existing remedy. The provisions of sections 2154 to 
216^0 herein, inclusive, may be applied to cases already in suit, as well as to 
other cases. 

1932 Code, § 2161; Civ. C. '22, § 121; Civ. C. '12, § 116; Civ. C. '02, § 112. 

§ 2162. Sinking fund commission's power to investigate irregularities and 
shortages in tax collections. — Except as to the collection of all such tax 
claims as are described and set forth in section 2153, the sinking fund com- 
mission shall not collect any tax for the sinking fund commission: provided, 
that the sinking fund commission shall have the right to fully investigate 
all cases of tax receipts issued by county treasurers, sheriffs or deputy 
sheriffs, found by the agent in the hands of the taxpayers, the money there- 
for being not turned over and accounted for by such treasurer, sheriff or 
deputy sheriff, and other like irregularities and shortages found to exist 
against the said officers in the manner of tax collections; and the right and 
power to collect the money due in qll such cases, by an action or actions 
which they are hereby authorized to bring in any court of competent ju- 
risdiction under existing laws, such sums being past due and unpaid for 
twelve months, and having escaped the detection and correction by the 
comptroller general in the annual settlement between the auditor and 
treasurer: provided, that such action shall in no manner affect the criminal 
liability of such defaulting officer: provided, further, that when the sink- 
ing fund commission shall collect any moneys on account of said short- 
ages, they shall retain, for the benefit of the state sinking fund, only the 
State's portion of the taxes thereon, and refund all the balance thereof to 
the county treasurer, where it belongs, after deducting ten per cent, of said 
balance on account of expenses of collecting said balance. 

1932 Code, § 2162; Civ. C. '22, § 122; Civ. C. '12, § 117; Civ. C. '02, § 113; 1900 (23) 
353. 

§ 2163. Sinking fund commission to collect unpaid school taxes. — When- 
ever, under operation of existing law, unpaid taxes, costs and penalties have 
become, or hereafter shall become, assets of the State in charge of the com- 
missioners of the sinking fund by reason of the same being past due and 
unpaid for twelve months, whether the same be upon or off the tax dupli- 
cate, or upon or off the forfeited land list as forfeited prior to December 
24th, 1887, the secretary of state, as agent of the commissioners of the sink- 
ing fund, shall hereafter, once a year, pay over to the respective county 
treasurers (to be by them placed to the credit of the common school fund) , 
out of such assets as may have been collected by him during the year, so 
much thereof as would have been the simple constitutional school tax had 
the same not become assets of the State in charge of the commissioners of 
the sinking fund, as aforesaid. 

1932 Code, § 2163; Civ. C. '22, § 123; Civ. C. '12, § 118; Civ. C. '02, § 114; 1896 (22) 61. 



2164 Civil Code Page 84 



s>= 



§ 2164. Disposition of lands forfeited and sold to State. — The sheriff of 
each county shall be required, at the request of the sinking fund commis- 
sion, to take and hold possession of all lands forfeited and sold to the State 
for taxes, and rent out the same for said commission and negotiate sales of 
the same, and shall rent out and negotiate sales of any lands in his county 
belonging to the State, and collect all of said rents, and have the right to 
proceed to collect the same, in the name of the commission, by any and all 
of the proceedings allowed by existing law. 

1932 Code, § 2164; Civ. C. '22, § 124; Civ. C. '12, § 119; Civ. C. '02, § 115; 1898 (22) 
729. 

§ 2165. Sheriff's renting and sales — commissions — returns to state secre- 
tary — costs — supervision — liability. — For doing said renting he shall have a 
commission of ten per cent, on all rents collected, and for making sales he 
shall have five per cent, of the amount realized from said sale; but he shall 
receive his commissions on each installment when it is paid, if the sale 
should be partly for cash and partly on time. The sheriff shall promptly 
send to the secretary of state a minute and full description, in writing, of 
all property purchased at tax sale for the sinking fund commission, and 
shall promptly send to the secretary of state a title deed for all real estate 
so purchased, made and executed in the manner and form approved by the 
attornej' general; and no costs or fees allowed by law to county treasurers, 
auditors or sheriffs for issuing execution, making levy, sale or deed, taking 
and holding exclusive possession, or for noteing transfer in such cases, 
shall be paid by the commissioners' of the sinking fund to said county 
treasurers, auditors or sheriffs until the land or property upon which said 
costs or fees accrued shall have been sold by the commissioners of the 
sinking fund and paid for, or until he collects sufficient rent from any par- 
cel of land to pay costs and fees accrued thereon: provided, that in cases 
where any such sale and conveyance have occurred since the eighteenth 
day of February, A. D. 1898, the commissioners of the sinking fund, after 
the deed of conveyance and the possession of the land have been turned 
over to them, and they have become satisfied as to the regularity of the 
proceedings under which the land was sold and conveyed are hereby au- 
thorized to pay at once any costs and fees of any county treasurer, county 
auditor or sheriff incurred in reference to such land. In holding, or renting, 
or negotiating sales of property, or collecting money for the commissioners 
of the sinking fund, the county sheriff shall act under their direction and 
control, and shall make reports and render accounts and make settlement 
in such manner and at such times as said commission may require. 

The said sheriff's official bond shall be liable for the funds so collected 
for the sinking fund commission, less his commissions on the same. 

1932 Code, § 2165; Civ. C. "22, § 125; Civ. C. '12, § 120; Civ. C. '02, § 116; 1899 (23) 
259. 

§ 2166. Expenses of survey — how paid. — No expenses for surveying out 
abandoned lands for the sinking fund commission shall be incurred unless 
a prospective puixhaser shall deposit enough money with the commission 
to cover said expenses of the survey, or shall file a written agreement with 
said commission to look to the proceeds of the lands when sold, and to no 
other source, for his pay. 

1932 Code, § 2166; Civ. C. '22, § 126; Civ. C. '12, 121; Civ. C. '02, § 117; 1898 (22) 
729. 



Page 85 Sinking Fund Commission, Forfeited Land Commission § 2167 

§ 2166-1. Commissioners to refund money to purchasers who have pur- 
chased lands not abandoned. — When any land shall be sold by the com- 
mission as abandoned lands, and it turns out that the lands are not aban- 
doned, but the taxes have been paid, and the purchaser loses the land, the 
commissioner shall refund the money to said purchaser. 

1932 Code. § 2173; Civ. C. "22, 127; Civ. C. '12, § 122; Civ. C. "02, § 118. 

§ 2167. Personnel of forfeited land commission. — A forfeited land com- 
mission is hereby created in each of the counties of this State, consisting 
of the county treasurer, county auditor and clerk of court, all acting ex 
officio and who shall serve without compensation: provided, that the chair- 
man of the board of county commissioners or governing board of the va- 
rious counties may serve on the forfeited land commission when officially 
designated by the county legislative delegation, and he shall have equal 
authority with other members of the commission and shall serve without 
compensation. Provided, further, that in all counties having register of 
mesne conveyances that such register of mesne conveyance shall constitute 
a member of the said forfeited land commission for that county in lieu and 
stead of the clerk of the court. 

(a) Provided, further, that in Anderson County the board of finance of 
said county shall be the forfeited land commission of said county. That said 
commission is hereby authorized and empowered, in its direction, to sell, 
rent or lease any of the property in its possession and upon such prices, 
terms and conditions deemed by it to be wise and expedient. The said com- 
mission is authorized and empowered, in its discretion, to employ some 
competent person to look after the selling and leasing of its lands and 
tenements and shall require such person to give such bond for the faithful 
performance of his duties as it deems advisable; that the person so em- 
ployed shall be paid for his services such sum or sums of money as the com- 
mission deems advisable: provided, further, that such sum shall not exceed 
five (5 ' t ) per cent, of the gross sale price of the real estate of which he may 
have consummated the sale and twenty-five (25 ' f ) per cent, on all amounts 
collected on leases and rentals. Said powers and duties of said commission 
herein in this proviso set out are cumulative to other powers and duties of 
said commission under the general laws of this State. 

1936 (39) 1627. 

(b) Provided, that all conveyances of land sold by the forfeited land 
commission of Marion County shall be approved in writing by the board of 
county commissioner's of said county. 

1936 (39) 1305. 

(c) Provided, further, that in Union County the duties of the forfeited 
land commission shall be devolved upon the sinking fund commission for 
the said county of Union, which said commission shall take over the ex- 
clusive possession of all real estate forfeited for the non-payment and non- 
redemption of taxes, state, county, special, municipal and also for the non- 
payment of license and street paving assessments, which said forfeited 
lands and real estate shall be disposed of by the said commission as now 
required by law. 

Provided, further, that in Union County, the sinking fund commission 
acting as the forfeited land commission, shall have the power and discre- 
tion to sell such real estate, forfeited for the non-payment of taxes, at such 



§ 2167 Civil Code Page 86 

price as they may deem adequate and to the best interest of Union County, 
the State, municipahties and school districts, although such price be less 
than the amount of taxes and costs, and on such terms and conditions as 
the said commission shall deem wise and expedient, provided, further, that 
in no case shall any land be sold for less than the State and county taxes 
and penalties due thereon, and if any tract of said land is sold for less than 
the taxes and penalties thereon due, in such case, the county treasurer shall 
divide such monies as are turned over to him as the proceeds of the sale of 
such tract between the State and county in the proportion of the amount of 
taxes and penalties due to each of them, after deducting the expenses at- 
tached to the sale of such property in the form of executions, sheriff's costs, 
the cost of recording two deeds, and any other expenses incidental to the 
sale of such property, and if such monies shall not fully satisfy the amount 
of the taxes due the county and State, all other taxes, school, special, mu- 
nicipal, non-payment of licenses and street paving assessments, shall be de- 
clared nulla bona, and the county treasurer shall enter such upon his rec- 
ords, and the municipal authorities, after notice from the county treasurer, 
shall enter such upon their records, and any official thereafter attempting 
to collect any such taxes from the purchaser of any tract, shall be deemed 
guilty of a misdemeanor and misconduct in office and shall be punished by 
a fine of not less than fifty dollars nor more than one hundred dollars, or a 
sentence of not less than ten days nor more than thirty days, in the discre- 
tion of the court. However, in the event the said monies received, shall 
amount to more than the State and county taxes, such funds shall be ap- 
portioned by the county treasurer between such school districts and munici- 
palities as the interest of each may appear, and any surplus be credited to 
the general funds of Union County. 

It is further provided, that after the sinking fund commission of Union 
County has held the property for a period of twelve months after May 2, 
1940, and from the date of the sheriff's deed to it without selling such 
property, then it is the duty of the said sinking fund commission to adver- 
tise such forfeited land for a period of three weeks and sell the same at pub- 
lic auction to the highest bidder, and such purchasers shall be immune from 
any claim or lien for taxes on the said property which accrued prior to the 
date of the deed from the commission to such purchaser. The secretary and 
treasurer of the sinking fund commission, acting as a forfeited land com- 
missioner for Union County, is hereby allowed the sum of five ($5.00) dol- 
lars for preparing or having prepared, the deed to the purchaser. This cost 
to be paid by the purchaser, and to be in addition to any other compensa- 
tion for services received by the secretary and treasurer of the sinking 
fund commission. The register of mesne conveyances for Union County is 
hereby required to record the deed to such forfeited lands executed by the 
sheriff, or the auditor, to the sinking fund commission, without costs and re- 
port such recording to the treasurer of Union County in order that he may 
add it to the costs of the sale of such property. The members of the sinking 
fund commission acting as the forfeited land commission, are hereby al- 
lowed as compensation for the additional duties devolved upon them, the 
sum of five ($5.00) dollars per diem, and six cents per mile for each mile 
traveled in attending to the inspection, sale, and care of such forfeited lands. 
This compensation to be in addition to any compensation received by them, 



Page 87 Sinking Fund Commission, Forfeited Land Commission § 2170 

otherwise, and such compensation to be paid, from the general funds of 
Union County by the treasurer thereof, as any other claims against Union 
County are now paid. Provided, hoivever, not more than twelve days, if so 
much is necessary shall be paid each member in any one calendar year and 
six cents per mile for the use of one car, and such claims shall be provided 
by all the members of said commission. 
"1937 (40) 410; 1940 (41) 1742. 
(d) Provided, however, that the forfeited land commission in Beaufort 
County shall consist of the county treasurer, county auditor, and the county 
sheriff. 

1932 Code, § 2167; 1926 (34) 920; 1929 (36) 125; 1930 (36) 1204, 1234, 1282; 1931 (38) 
172; 1934 (38) 1224; 1937 (40) 416, 494; 1941 (42) 338. 

See particular county under general lector of Florence county to deliver tax 

index for forfeited land commission of deeds. Walker, Forfeited Land Com'r, v. 

such county. Harris, Tax Collector, 170 S. C. 242, 170 

Mandamus will lie, on suit by forfeited S. E. 270. 
land commissioner, to compel tax col- 

§ 2168. Duties — The duties of the said forfeited land commission herein 
created for each of the counties of the State shall be to effect the sale of 
lands now or which may hereafter be forfeited and bid in for the various 
forfeited land commissions of South Carolina by the county auditors of 
the several counties of the State, in pursuance of section 2825: provided, 
that in Chester County the forfeited land commission is authorized and em- 
powered in its discretion to employ some competent and suitable person to 
keep the books and records of the said commission, look after the selling, 
leasing and renting of its property and collect the purchase price of sales, 
and rents, and account for same when and as required by the commission, 
and look after the repairs and improvement of its property that may be 
necessary; and for such services pay such commission as the commission 
may deem reasonable, but no commission shall be paid on the proceeds of 
sale of any property which may be sold for or less than the amount taxes 
due at the time when sale for taxes was made. 

1932 Code, § 2168; 1926 (34) 920; 1929 (36) 125; 1934 (38) 1366. 

§ 2169. Duties of sinking fund commission. — The sinking fund commis- 
sion of South Carolina shall report to the forfeited land commission for 
each county all lands in such county forfeited for taxes and bought in for 
the said sinking fund commission for taxes prior to March 6, 1929, which 
remain on hand and undisposed of at the time, and shall make deeds to all 
lands formerly sold for taxes and now in its possession to purchasers of 
such lands as requested of it in writing by the forfeited land commission 
of the county or counties in which such lands are located. 
1932 Code, § 2169; 1926 (34) 920; 1929 (36) 126. 

§ 2170. Sales — proceeds — titles. — All lands deeded to the forfeited land 
commission of any county shall be held by them as assets of the county and 
State, and sold to the best interest of the county and State, the proceeds of 
such sales to be turned over by said forfeited land commission to the 
county treasurer of their respective counties. And the county treasurer 
shall, at the close of his fiscal year, divide such funds, after deducting the 
expense as warrants drawn on him by the forfeited land commission of his 
county, between the county and State in proportion to their respective in- 



§ 2170 Civil Code Page 88 

terests, the county's part to be placed in the general county fund, and the 
State's part to be turned over to the sinking fund commission to be applied 
to reduction of the State debt: provided, that if any tract of land is sold 
for less than the taxes and penalties due thereon that in such case the pro- 
ceeds of such sale shall be divided between the State and county in the 
proportion of the amount of taxes and penalties due each of them. All 
deeds for lands sold under the authority of this section shall be made by 
the forfeited land commission of the county holding title thereto, or by a 
majority of the members thereof: provided, that all conveyances heretofore 
made to and by the several forfeited land commissions, or by a majority of 
the members thereof, are hereby declared valid and of full force and effect; 
and to have been made in accordance with the provisions of this amend- 
ment: provided, further, that the forfeited land commission of any county, 
or a majority of the members thereof, may require the sheriff or other 
officer authorized by law to execute a deed to any land which may be bid 
in by the county auditor, to convey the said land to any purchaser to whom 
the same may be sold by such forfeited land commission, or a majority of 
the members thereof, after the said land has been bid in by the county 
auditor, and before the same has been conveyed to the said forfeited land 
commission: provided, that all conveyances of real property heretofore 
made by the sheriff or other officer authorized by law to execute such con- 
veyances pursuant to authority and direction of any forfeited land commis- 
sion or a majority of the members thereof, are hereby declared valid and 
effectual to convey title according to their respective terms, notwithstand- 
ing that the same may have been made by the sheriff or other officer pur- 
suant to authority or direction of only a majority of the members of any 
such commission: provided, further, that the county forfeited land com- 
missions of the several counties in the State are hereby authorized and em- 
powered to sell, dispose of and convey any and all real property sold for 
taxes in their respective counties which have been heretofore and which 
may hereafter be conveyed to them. They shall sell and dispose of same in 
such a manner and upon such terms and conditions as to them may appear 
to be for the best interest of their respective counties: provided, further, 
that the terms of sale shall not in any case provide for a longer term than 
ten (10) years for the full payment of the purchase price of said property 
and shall be secured by a first real estate mortgage upon the property sold. 
This act (No. 844 of 1938) shall not affect any of the terms of existing 
special acts relating to the manner of handling and disposing of forfeited 
lands in the respective counties to which such special acts are applicable, 
and the said special acts are hereby expressly preserved, unaffected hereby. 

1933 (38) 212; 1936 (39) 1349, 1575; 1938 (40) 1717. 

Provided, that in Hampton County, after deducting the expense warrants 
as drawn on the treasurer by the forfeited land commission of Hampton 
County, after payment of the State's respective portion of the proceeds of 
sales as above provided, the balance of the proceeds shall be divided be- 
tween the county and school districts in proportion to their respective in- 
terests according to the school districts involved and for the years involved, 
said funds to be paid over and credited to the county and the school dis- 
tricts immediately upon receipt of the money by the treasurer. Provided, 
further, that this amendment shall apply to money coming from the sale 



Page 89 Sinking Fund Commission, Forfeited Land Commission § 2170-1 

of the lands sold for taxes against the Big Salkehatchie Cypress Company, 
these lands lying in the school districts of Dry Swamp, Hickory Grove, 
Tuten and Early Branch. 

1938 (40) 1709. 

Provided, further, that the forfeited land commission of Marion County, 
in effecting the sale of lands heretofore and hereafter conveyed to it, is 
authorized to avail itself of the services of any real estate agent or agents 
and within its discretion to pay a reasonable commission to swch real es- 
tate agent or agents for services rendered in the sale of lands, but no com- 
mission on any sale shall under any circumstances exceed ten (10) per 
centum of the sale price, and all conveyances of land sold by the forfeited 
land commission of Marion County shall be approved in writing by the 
board of county commissioners of said county. 

1932 Code, § 2170; 1926 (34) 920: 1929 (36) 125; 1930 (36) 1204; 1939 (41) 233. 

§ 2170-1. Sue to bar claims to property purchased at tax sales. 

(1) Parties institute actions therefor. — Any county of this State, the for- 
feited land commission or other similar authority of which or any person, 
firm or corporation or the executors, administrators, successors, assigns or 
grantees thereof, which has purchased at or acquired through a tax sale and 
obtained title to any real or personal property, may bring an action in the 
court of common pleas of such county for the purpose of barring all other 
claims thereto. 

(2) Procedure — defendants. — Such action shall be commenced, con- 
ducted and concluded by decree as are similar actions in said court and 
there may be made defendants to said action the former owner or owners 
of said property, his, her or its heirs, executors, administrators, successors 
or assigns and/or any other person, firm or corporation, or any other legal 
entity who has or claims any right, title, claim, interest or lien in or to said 
property to the end that such rights, titles, interests, claims, and/or liens 
may be adjudicated in said action and forever barred by the judgment and 
decree of the court if such are found to be junior or subsequent to the title 
of the county or any party or parties purchasing at or acquiring title to 
property through a tax sale. 

(3) Laws applicable. — The proceeding herein authorized shall be sub- 
ject to the rules and laws governing the procedure and conduct of similar 
proceedings, including the laws governing service of process and the pub- 
lication thereof against absent and^or unknown defendants. 

(4) Defendants' title superior to county's — pay taxes due. — In any de- 
cree or judgment of the court in an action brought by the county, the for- 
feited land commission, or other similar authority, wherein it may be 
found that a party has a superior title to that of the county, the forfeited 
land commission, or other similar authority, the judgment in favor of said 
party shall be upon condition that the taxes and penalties thereupon on ac- 
count of which the property was sold and all taxes which have accrued 
since said sale and the penalties thereupon be paid in full w'thin sixty 
aays after the date of such judgment, and said court shall order the sale 
of said property in the manner of other judicial sales in default of .such pay- 
ment, and from the proceeds of such sale said taxes, costs, and penalties 
shall be first paid. 



§ 2170-1 Civil Code Page 90 

(5) Construe liberally. — This subsection shall be liberally construed to 
the end that it shall afford a complete remedy to any plaintiff claiming 
property by forfeiture unto it for non-payment of taxes or by acquisition 
at or through a tax sale, which can hereunder obtain a final and complete 
adjudication of the nature and extent of the title thereto and, in any event, 
procure a valid sale of property from tlie proceeds of which the unpaid 
taxes shall be paid. 

(6) Actions instituted prior to this section — costs. — All actions here- 
tofore instituted in any court of record of this State by any person, firm or 
corporation, to effectuate the purposes hereinabove expressed, whether 
brought under this subsection or otherwise, are hereby validated. 

Whenever an action shall be brought under the provisions of this section 
relating to property for which the plaintiff paid less than the sum of $1,000, 
all costs due shall be only one-half of those ordinarily allowed. 

1934 (38) 1563; 1941 (42) 58. 

§ 2170-2. Owner of land sold for taxes and bid in by forfeited land com- 
mission may sell portion thereof on consent of commission — assign bids. 

(1) Consent in writing. — The owner of any property, which has been sold 
for delinquent State and county taxes, and which has been bid in by the for- 
feited land commission may sell all or any part of said property so bid in by 
the forfeited land commission upon securing the approval, in writing, of 
the forfeited land commission, if such land has not heretofore been sold by 
the said commission. 

(2) When sales may be made. — The forfeited land commission shall not 
give its approval for the sale of the entire lot or tract unless the owner 
pays all taxes which may at any time be due thereon. In case the owner pe- 
titions the commission to sell a part thereof, and the commission shall deem 
it advisable to permit such sale, that from the proceeds of the sale of sach 
part or portion of the property involved, the owner shall pay to the for- 
feited land commission not less than seventy-five (75) per cent, of the en- 
tire sale price, unless a smaller amount is sufficient to pay all taxes due, 
and upon such payment the said commission shall release the lien for taxes 
on the property so sold: provided, that such application to the commission 
must be made by the owner within five (5) years from the day following 
the expiration of the period now allowed by law to owners to redeem prop- 
erty sold for taxes. 

(3) Commission convey such property. — Should the title have been 
made by the sheriff to the forfeited land commission, and same has not 
heretofore been sold, that then, and in that event, should the forfeited land 
commission approve application of the owner to sell a portion of the prop- 
erty so bid in, as aforesaid, the said commission is hereby authorized to 
execute and deliver to the owner, or anyone whom he may designate, a 
deed upon payment of the said amount as provided in subsection 2 hereof. 

(4) Commission assign its bids. — The forfeited land commission is au- 
thorized and empowered to assign its bids at any time before title deed 
being made pursuant to sale, provided the consideration to be paid for said 
assignments shall not be less than the amount of taxes, penalties and costs 
for which the property was sold. Provided, however, that nothing con- 



Page 91 Sinking Fund Commission, Forfeited Land Commission § 2173 

tained herein shall apply to the counties of Clarendon, Sumter, York, Jas- 
per and Chester. 
1934 (38) 1253. 

§ 2171. Organization — compensation — quorum. — The forfeited land com- 
missions for the several counties shall organize by electing one of their 
number chairman and may elect a secretary, whose duties they shall pre- 
scribe and whose compensation they shall fix, subject to the approval of 
the legislative delegation: provided, that in no case shall the compensation 
exceed five (5) per cent, of the money received for the sale of lands made 
by the commission, such compensation and other necessary expenses to be 
paid by vouchers drawn on the county treasurer and paid by the county 
treasurer from the ordinary county fund of their respective counties and 
signed by all members of the commission for such county. A majority of 
each commission shall constitute a quorum for the transaction of other 
business. 

1932 Code, § 2172; 1926 (34) 920; 1929 (36) 125. 

§ 2172. Fees of sheriff. — In case of any delinquent lands being bought in 
and held by the forfeited land commission, the sheriff of such county shall 
receive for his services the following compensation, and no more; for serv- 
ing warrant and taking exclusive possession of property, one ($1.00) dol- 
lar and mileage at the rate of five (5) cents per mile for each mile actually 
traveled; for issuing deed to the forfeited land commission, one ($1.00) 
dollar, and cost of advertising as now provided for by law, same to be paid 
out of ordinary county funds on warrant of county commissioners, or such 
officers in each county authorized to issue such warrants. 
1932 Code, § 2171; 1929 (36) 125, 

§ 2173. Number of salaried field agents. — The number of salaried field 
agents employed by the commissioners of the sinking fund shall be one, at 
a salary not exceeding one hundred dollars per month, payable out of his 
collections for the commissioners of the sinking fund, who shall discharge 
the duties imposed by the provisions of this article, and without other com- 
pensation shall also perform such other field work relating to escheated 
land and other matters as the commissioners of the sinking fund may re- 
quire: provided, that the commissioners of the sinking fund may employ 
as many additional field agents as they may deem advisable, the sole com- 
pensation of each of whom shall be a commission not exceeding twenty-five 
per cent, upon his actual net collections and remittances to the commis- 
sioners of the sinking fund. 

1932 Code, § 2178; Civ. C. '22, § 128; Civ. C. '12, § 123; Civ. C. '02, § 119. 



§ 2174 Civil Code Page 92 

§ 2174. Duty of county auditor as to property off tax books. — When the 
officials of a county charged with the assessment of property, or collection 
of taxes, shall discover any property off the tax books, the county auditor 
is authorized to charge same on tax books (and at once notify the comp- 
troller general, who shall immediately notify the secretary of state, as 
agent of the sinking fund commission) , with taxes of the current year and 
all back taxes due, and the county treasurer shall collect and expend the 
same as if the said collection were taxes of the then current year. No 
county auditor shall charge property with back taxes after written notice 
from the agent of the sinking fund commission that the back taxes on this 
particular piece of property are then in process of collection by the said 
sinking fund commission. And the sinking fund commission's agent shall 
give said notice to said auditor immediately on discovery of facts render- 
ing it necessary to investigate as to any such piece of property. And if the 
said auditor, treasurer or sheriff shall refuse to allow such free access to 
said executions, books and records, the said agent may proceed by man- 
damus to require him or them to give access to the same; and if the said 
sheriffs and treasurers shall refuse or neglect to make tlie return of said 
executions to the auditors office in due time, they may be compelled by 
mandamus to make said return: provided, that if the said sheriff have or 
shall have lost any tax execution placed in his hands by the county treas- 
urer in any year or years prior or subsequent to the approval of this article, 
and cannot, or will not account for or pay for the same within one year from 
the time the taxes pertaining to said lost execution were past due, the said 
sinking fund commission shall have the right to recover from the said 
sheriffs treble the amount of such taxes and penalties, in an action or ac- 
tions which they are hereby authorized to bring in any court of competent 
jurisdiction: provided, that this provision shall not affect in any manner 
the rights and powers of county treasurers to enforce the collection of taxes 
by sheriffs under existing laws exercised within one year from the time 
the same became past due. 

1932 Code, § 2179; Civ. C. '22, § 129; Civ. C. '12, § 124; Civ. C. "02, § 120; 1898 (22) 
725. 

§ 2175. County forfeited land commissions sell and dispose of vacant 
lands and lands purchased by land commissions and sinking fund com- 
missioners at delinquent tax sales. 

(1) Authorized. — The secretary of state and the commissioners of the 
sinking fund are hereby divested of all their title to. vacant lands and lands 
purchased by the land commissions of the State and the sinking fund com- 
missioners of the State at delinquent tax sales, and the forfeited land com- 
missions of the several counties are hereby vested with title to the same, 
with full power to sell and dispose of the same in the same manner as other 
lands belonging to the forfeited land commissions of the several counties. 

(2) Deeds to vacant lands not in public use valid. — Deeds of forfeited land 
commissions to vacant lands in the State not now actually in public use, 
the title to which has heretofore been in the secretary of state and the com- 
missioners of the sinking fund, are hereby declared to be good and suffi- 
cient deeds to said property. 

1939 (41) 381. 



Page 93 Sinking Fund Commission, Forfeited Land Commission § 2184 

§ 2180. Sinking fund commission insure state public buildings and state 
supported institutions. — All insurance on public buildings and on the con- 
tents thereof of the State of South Carolina and of all institutions sup- 
ported in whole, or in part, by the State of South Carolina, shall be carried 
by the sinking fund commission: provided, that no insurance shall be car- 
ried on the state house. 
1936 (39) 1668. 

§ 2181. Sinking fund commission insure public buildings of the counties. — 

All insurance on public buildings and the contents thereof of the several 
counties of the State of South Carolina shall be carried by the sinking fund 
commission. 
1936 (39) 1668. 

§ 2182. Insurance of school buildings. — All insurance of public school 
buildings and on the contents thereof, whether such buildings are held and 
operated under the general school laws or law applicable to special school 
districts only, shall be carried by the sinking fund commission, and the 
sinking fund commission is hereby required to insure all public school 
houses and public school buildings against loss or damage by and from 
windstorms without additional charge for premium therefor, provided, 
that should any existing school building or any school building hereafter 
to be constructed be abandoned for use for school purposes, the sinking 
fund commission is hereby authorized and empowered to cancel or reduce 
all insurance carried by them on such abandoned school buildings and their 
contents, and the sinking fund commission shall not be required to renew 
existing insurance or write any insurance on any such building and its con- 
tents, the use of which for school purposes has been discontinued: provided, 
that before the cancellation or reduction of any insurance the secretary of 
the sinking fund commission shall give notice to the proper authorities 
that such cancellation or reduction is to be made at least ten days prior to 
cancellation. The sinking fund commission is hereby authorized and em- 
powered to cancel any policy of insurance on any public building when in 
their judgment, because of dilapidation and depreciation such public build- 
ing is no longer an insurable risk: provided, that before cancellation the 
secretary of the sinking fund commission shall give notice to the proper 
authorities that such cancellation or reduction is to be made at least ten 
(10) days prior to cancellation. 
1936 (39) 1668. 

§ 2183. Officials in charge of such buildings insure. — The proper officer, 
official or officials, or trustees having by law the care and custody of state 
and county buildings and of public school buildings shall insure such 
buildings under the provisions herein set forth. 
1936 (39) 1668. 

§ 2184. Premium rate. — All insurance carried by the sinking fund com- 
mission as provided for in §§ 2180 through 2195 shall be carried at a pre- 
mium rate to be determined by the sinking fund commission, not in excess 
of the rate which, in the opinion of said commission, would be charged by 
reliable old line insurance companies for carrying this insurance. 
1936 (39) 1668. 



§ 2185 Civil Code Page 94 

§ 2185. Payment of premiums. — The premium on all policies of insurance 
issued by the sinking fund commission shall be paid by the officer, official 
or trustee having the property insured under their care and custody, upon 
demand of the sinking fund commission, and in the event that there be no 
funds on hand with which to make said payment when demand is made 
then payment shall be made out of the first funds available for such insti- 
tution, county, or school district, and until paid the premium due the sink- 
ing fund commission shall be preferred claim: provided, that the sinking 
fund commission may charge interest at the rate of five (5) per cent per 
annum on all amounts due and unpaid as premium on policies issued. 
1936 (39) 1668. 

§ 2186. Reinsure. — The sinking fund commission may reinsure upon 
terms which the commission may deem most advantageous in reliable in- 
surance company or companies, such portion of their insurance liability as 
is commensurate with the principle of safe underwriting, and shall from 
time to time, prescribe such rules and regulations as may be necessary in 
placing and handling this reinsurance. 
1936 (39) 1668. 

§ 2187. Use of funds — insurance sinking fund — reduce premiums. — All 

funds paid over to the sinking fund commission as premiums on policies of 
insurance, and all money received from interest on loans and deposits, and 
from any other source connected with the insurance of public property, 
provided for herein, shall be held by the sinking fund commission as an 
insurance sinking fund, for the purpose of paying all fire and windstorm 
losses for which they are liable, and the expenses necessary to the proper 
conduct of said insurance of public property by the sinking fund commis- 
sion, and shall be invested by them as are other funds in their hands. Pro- 
vided, that when the insurance sinking fund, herein provided for, reaches 
the sum of five (5'c) per cent of the total insurance in force, then an- 
nually thereafter the sinking fund commission shall proportionately de- 
crease the premium of insurance to an amount which will be sufficient to 
maintain the insurance fund at five (5%) per cent of the total insurance 
in force: provided, that if in their judgment the income from the invest- 
ment of the insurance sinking fund is sufficient to maintain the insurance 
fund at five (5%) per cent of the total insurance in force, no premium 
shall be charged for the ensuing year. Provided further, that no building 
or property at present insured, or that shall be insured hereafter by the 
sinking fund commission shall cease to pay premiums until five (5) annual 
payments shall have been paid even though such payments increase the 
insurance sinking fund, herein provided for beyond the sum equal to five 
(5 % ) per cent of the total insurance in force. 
1936 (39) 1668. 

§ 2188. How insurance effected. — The sinking fund commission shall no- 
tify the officers, officials or trustees having the care and custody of the 
buildings insured under the provisions of §§ 2180 through 2195, in writing, 
in advance of the expiration of policies of insurance on such buildings, and 
the officer, official or trustee so served with written notice shall imme- 
diately make application to the sinking fund commission for the renewal 



Page 95 Sinking Fund Commission, Forfeited Land Commission § 2193 

of said insurance and shall forward, with their appUcation, the amount of 
premium due the sinking fund commission, on the insurance applied for: 
provided, that in the event no funds are available with which to pay the 
premium at the time application is made, the officer, official or trustee 
making application shall so state and the amount, with interest, shall be 
paid by them out of the first funds available, as provided in section 2185. 
1936 (39) 1668. 

§ 2189. Certain officials furnish information. — The state superintendent 
of education and the county superintendent of education of the several 
counties of the State shall furnish to the sinking fund commission, on re- 
quest, a complete list, showing the location of each and every school build- 
ing in their county, the number of the school district in which such build- 
ings are located and the names and addresses of the trustees having the 
buildings in charge. 

All officers, officials and trustees having the care and custody of the build- 
ings insured under the terms of §§ 2180 through 2195 shall furnish to the 
sinking fund commission, on request, full information in regard to the 
character of construction, value, location, exposures, and any other infor- 
mation requested. 

1936 (39) 1668. 

§ 2190. Penalties. — Any officer, official or trustee, upon whom the duties 
provided in §§ 2180 through 2195 devolves, who fails or refuses to carry 
out the provisions of §§ 2180 through 2195, shall be guilty of a misdemeanor 
and, upon conviction thereof, shall be fined in a sum not less than twenty- 
five ($25.00) dollars, nor more than one hundred ($100.00) dollars, or im- 
prisonment not less than ten nor more than thirty (30) days. 
1936 (39) 1668. 

§ 2191. Value of buildings. — The value of all public buildings shall be 
based on the actual cost of such buildings. If the sinking fund commission 
and the officers, officials, or trustees having such buildings in their care and 
custody, cannot agree on a value the value shall be fixed by three ap- 
praisers, to be appointed and paid as provided in section 2193. 
1936 (39) 1668. 

§ 2192. Amount of insurance. — The amount of insurance to be carried on 
all buildings and on the contents thereof as provided herein, shall be fixed 
by the sinking fund commission after consultation with the officer, officials 
or trustees having such buildings in their care and custody: proi;ided, that 
the amount of insurance to be carried, as fixed by them shall in no event 
exceed the value of the building and contents to be insured after reasonable 
deduction for depreciation. 
1936 (39) 1668. 

§ 2193. Losses — adjustment and payment. — In the event of loss or dam- 
age by fire, lightning or windstorm, when an agreement as to the extent of 
such loss or damage cannot be arrived at between the sinking fund com- 
mission and the officials having charge of the said property, the amount of 
such loss or damage to be paid by the sinking fund commission shall be 
determined by three appraisers, one to be named by the sinking fund 



§ 2193 Civil Code Page 96 

commission, one by the officer, official or trustee having the damaged or 
destroyed building in charge, and the two so appointed shall select a third. 
These appraisers shall file their written report with the sinking fund com- 
mission, and a duplicate copy with the insured. The cost of the appraisal 
shall be borne, one-half by the sinking fund commission and one-half by 
the insured: provided, that the amount paid by the sinking fund commis- 
sion, as fixed by the appraisers, shall, in the event the building so damaged 
or destroyed is a county building or a public school building, be paid over 
to the county treasurer of the county in which the building is located, to 
be by said county treasurer paid out as required by law, upon the proper 
warrant or order of the proper official or trustees, for the repair, restora- 
tion or rebuilding of the property damaged or destroyed; and in the event 
the property so damaged or destroyed; is state property, then the amount 
shall be paid over to the officer, official or officials having the property in 
their care and custody, to be expended by them for the repair, restoration 
or rebuilding of the property damaged or destroyed. 
1936 (39) 1668. 

§ 2194. Cover roofs of public buildings with fireproof and incombustible 
material. — Every public building hereafter erected, enlarged or re-roofed, 
whether owned by the State, county or school district, shall have the roof 
of such building, also the roof top and sides of all roof structures, including 
dormer windows, covered with fireproof and incombustible material. 
1936 (39) 1668. 

§ 2195. Sprinkler system — losses. — The sinking fund commission is hereby 
authorized and empowered to make contracts with responsible manufac- 
turers of sprinkler systems for the installation of approved sprinkler sys- 
tems in State institutions. In the event that such contracts are made, the 
sinking fund commission is authorized to make loans to the institutions in- 
volved for the payment of such sprinkler systems, or to accept in said con- 
tracts any terms deemed advisable which may be agreed upon with the said 
manufacturers as to the payment therefor. Such contracts shall be made 
only when, in the judgment of the commission, the resultant reduction in 
the prerriium rate, together with any funds which may be made available 
from other sources, will be sufficient to repay loans made by the sinking 
fund commission or to pay for the said sprinkler systems according to con- 
tract terms within a period of time satisfactory to the sinking fund com- 
mission, and it is specifically provided that no reduction in the premium 
rate shall be allowed until such loans have been discharged, or until pay- 
ment has been made in full for the installation of such sprinkler systems. 
The sinking fund commission is further authorized and empowered to em- 
ploy an inspector, or inspectors, whose duty shall be to protect the property 
of the State from damage or defacement in connection with the installation 
of sprinkler systems, and to charge the cost thereof to the institution or 
institutions involved as a part of the cost of the installation of such sprinkler 
systems. The sinking fund commission is further authorized to make loans 
to owners (other than the State) or property insured by the sinking fund 
commission for the purpose of installing sprinkler systems when, in the 
judgment of the commission, the reduction in premium rate will be suffi- 
cient to retire such loan, or loans, within a period of time satisfactory to the 



Page 97 State Finance Committee § 2199 

commission, and it is specifically provided, and shall be embodied in such 
loan agreements, that there shall be no reduction in the premium rate 
until such loans have been liquidated. 

It is further specifically provided, and shall be embodied in all loan 
agreements authorized herein that, in the event of total or partial loss of 
any building on which the sinking fund commission carries a loan for the 
installation of sprinkler systems, there shall be deducted from the amount 
of insurance payable, and credited on such loans, a proportion of said loan 
equal to the proportion which the amount of the loss payable bears to the 
total amount of insurance carried on said building, or in the case of insti- 
tutions where insurance is carried on two or more buildings, the deduction 
and loan credit shall be a proportion of the loan equal to the proportion 
which the loss payable bears to the aggregate insurance carried on all 
such buildings. 

1935 (39) 379; 1936 (39) 1668. 

See § 3079-2, which perxnits state institutions purchase sprinkler systems. 



ARTICLE 2 
Slate Finance Committee 

2196. Personnel and organization. 2203. Finance committee. 

2197. Vault for state treasurer. 2204. Purpose for which sums may be 

2198. Deposit of state funds. borrowed. 

2199. Indemnity bond required. 2205. May borrow for school purposes. 

2200. Collateral as security. 2206. Governor, state treasurer, comp- 

2201. Reports from banks. troller general. 

2202. Withdrawal of deposits upon fail- 2206-1. State finance committee. 

ure to report. 2207. State may issue bonds, etc. 

§ 2196. Personnel and organization. — There is hereby created a state fi- 
nance committee, consisting of the Governor, comptroller general and state 
treasurer. The Governor shall be chairman of said board, and the state 
treasurer secretary thereof. 
1932 Code, § 2196; 1925 (34) 273. 

§ 2197. Vault for state treasurer. — The treasurer of the State may have a 
safe in the vault of one of the banks in the State of South Carolina, desig- 
nated by the state finance committee, or a majority thereof, and with the 
approval of the state finance committee may place and keep therein moneys 
belonging to the State. 

1932 Code, § 2197; 1925 (34) 273. 

§ 2198. Deposit of state funds.— To facilitate the disbursements of public 
moneys, the treasurer of the State shall deposit in such bank or banks or 
trust companies, in this State as shall be agreed upon by the state finance 
committee or a majority thereof, all moneys belonging to the State, other 
than those he may keep in the safe in the vault of the designated bank. 
Provided, that such deposits shall draw the best rate of interest obtainable. 
1932 Code, § 2198; 1925 (34) 273; 1926 (34) 1049. 

§ 2199. Indemnity bond required. — The state finance committee, created 
herein, shall be required upon the deposit of any and all State funds, to 
exact as a condition prerequisite on the part of any bank, being made a 

II.-S.C.-4 



§ 2199 Civil Code . Page 98 

State depository, either for checking accounts or savings accounts an in- 
demnity bond in some responsible surety company authorized to do busi- 
ness in this State, in such amount as will protect the State against loss in 
the event of defalcation, insolvency, or liquidation of said bank or for any 
other cause. 

1932 Code, § 2199; 1925 (34) 273. 

§ 2200. Collateral as security. — Any such depository may, instead of such 
surety bond in an approved surety company, furnish, as surety for such 
deposit or deposits. United States government bonds, Federal Land Bank 
bonds. Joint Stock Land Bank bonds, bonds or other obligations of the 
State of South Carolina or any political subdivision thereof. Said surety 
shall be filed with the proper officers within one week after deposit shall 
be made, or at the time of deposit, if required: provided, that any state or 
county officer who neglects or fails to remit to the state treasurer as re- 
quired by law shall become responsible on his official bond for any loss 
the State may sustain by reason of such neglect or failure to remit. 
1932 Code, § 2200; 1925 (34) 273; 1926 (34) 1049. 

§ 2201. Reports from banks. — Banks having deposits made by the state 
treasurer shall file a report with the treasurer on the first day of each cal- 
endar month, said report to be made on forms furnished by the comptroller 
general. 

1932 Code, § 2201; 1925 (34) 273. 

§ 2202. Withdrawal of deposits upon failure to report. — In case any de- 
pository shall fail to render such statement at the time specified, without 
good cause shown, it shall be the duty of the treasurer to at once withdraw 
all State deposits from such depository and close its account. 
1932 Code, § 2202; 1925 (34) 273. 

§ 2203. Finance committee may borrow from any department of state gov- 
ernment — rate of interest — regulations. — For the purpose of facilitating 
the business of the State and in the interest of economy, the state finance 
committee is hereby authorized and empowered in its discretion to borrow 
from any department of the State government for the use of the State any 
surplus which may be on hand in the office of the state treasurer to the 
oredit of any of the departments of the State government. In the event that 
the state finance committee should exercise the power hereby conferred, 
then and in this event, said loans shall be negotiated at a rate of interest 
equivalent to that paid to the State by banks in which said funds are de- 
posited. The said state finance committee shall execute and deliver call 
promissory notes or other call evidence of indebtedness to the state treas- 
urer, which said notes shall draw interest, from date until paid, wliich in- 
terest shall accrue to the benefit of the department and/or departments 
whose money may be used in making such loan to the State. Said call notes 
or call evidences of indebtedness shall run for such period as the state fi- 
nance committee may decide and/or until the department and/or depart- 
ments whose funds have been used shall call for the payment of such notes 
and 'or evidences of indebtedness. In the event that the department and/or 
departments whose funds have been so used should call for the payment of 



Page 99 State Finance Committee § 2205 

the same before the revenue of the State government are such as to pay the 
same, then and in such case, the state finance committe shall proceed to 
borrow in the name of the State in the open money markets sufficient 
moneys to repay said notes and to provide for the running expenses of the 
State government: provided, that no funds belonging to any particular 3e^~ 
partment of the government shall be used by the state finance committee 
as herein provided without the written consent of the department affected: 
provided, further, that no money sliall be borrowed from any department 
of the State government for the general appropriation bill without first ob- 
taining from the attorney general of South Carolina an opinion holding in 
effect that the revenues of the State when collected will be sufficient to re- 
pay the said loans: provided, further, that nothing herein shall be con- 
strued as authority to confuse or consolidate any of the accounts that are 
now carried on the books and records in the office of the comptroller gen- 
eral and state treasurer shall be charged against the separate accounts as 
now provided in the office of the comptroller general and state treasurer: 
further provided, that this does not apply to the funds of the sinking fund 
commission. 

1932 Code, § 2203; 1930 (3G) 1343. 

§ 2204. Purpose for which sums may be borrowed — cash balance required. 

• — The state iinance committee shall, when necessary, borrow as now pro- 
vided by law a sufficient sum or sums of money to provide for the payment 
of all demands upon the treasury, to the end that the general fund herein 
authorized shall at no time become exhausted, and the said finance com- 
mittee shall in its judgment, maintain at all times a cash balance sufficient 
to meet the requirement of sections 2203 and 2204. 
1932 Code, § 2204; 1930 (36) 1343. 

§ 2205. May borrow for school purposes and pledge funds. — The state fi- 
nance committee is hereby authorized to borrow on or before January 15th, 
in each year, on the credit of the State, so much money as it may deem nec- 
essary to meet the appropriation to be included in the appropriations for 
the current fiscal year for the payment of teachers' salaries in the public 
schools of the State for the six months' school term provided for by sec- 
tions 5478 to 5491, 1932 Code, but not in excess of one-half of such appro- 
priation made for the previous fiscal year, and the state finance committee 
is hereby authorized to pledge the income and revenue to be so appro- 
priated to such purpose as security for the repayment of any such loan. It 
shall be the duty of the state finance committee to borrow such sum at the 
lowest rate of interest obtainable. Any money borrowed under this sec- 
tion shall be apportioned among the several counties in South Carolina in 
the same manner as such appropriations for the payment of teachers' sal- 
aries are required to be apportioned among said counties and all sums so 
apportioned shall be considered advance payments of the amounts to be 
apportioned to the respective counties from the appropriation met with 
money so borrowed. All sums so borrowed shall be used exclusively for the 
purpose of paying teachers' salaries and the proceeds of all such loans are 
hereby appropriated to such purpose. 

1932 Code, § 2205; 1929 (36) 240; 1931 (37) 328. 

§§ 5478 through 5491, 1932 Code, re- pealed by act 406 of 1933. 



§ 2205 Civil Code Page 100 

Application of funds borrowed. — Mon- ances had been applied to pay operating 

ey borrowed by state and sent to county expenses and teachers' salaries of other 

treasurer for purpose of paying teachers' districts sustaining deficits. Inman 

salaries could not be diverted to reim- School District v. Law, et al., 166 S. C. 

burse school districts whose cash bal- 304, 164 S. E. 839. 

§ 2206. Governor, slate treasurer and comptroller general to borrow for 
state in anticipation of revenue — purpose of loans — interest — notes — limit 
of loans — maturity. — In anticipation of the receipt of the taxes and other 
income and revenue of the State for any fiscal year, applicable to the pay- 
ment of the expenses of the ordinary and current business of the State for 
such fiscal year, the Governor, state treasurer and comptroller general are 
hereby empowered to borrow on the credit of the State, at a rate of inter- 
est not exceeding the legal rate, so much money as they may deem neces- 
sary to meet the appropriations made by law for the ordinary and current 
business of the State for such iiscal year, or to repay any money borrowed 
for said purpose, with interest thereon and are also hereby empowered to 
issue notes or other obligations of the State for the money so borrowed: 
provided, that the total amount of indebtedness at any one time outstand- 
ing, incurred under this section to meet the appropriations made for any 
fiscal year, shall not exceed the total amount of said appropriations nor the 
total amount of the taxes and other income and revenue of the State for 
said fiscal year, collected or to be collected, as estimated by the state treas- 
urer, and such indebtedness shall be made payable not later than the next 
succeeding fiscal year. 

1932 Code, § 2206; 1925 (34) 200. 

§ 2206-1. State finance committee borrow pay operating expenses of the 
State. — In anticipation of the receipt of the taxes and other income of the 
State for any fiscal year, applicable to the payment of the expenses of the 
ordinary and current business of the State, the state finance committee 
(consisting of the Governor, the state treasurer and the comptroller gen- 
eral) is hereby authorized and empowered to borrow on the credit of the 
State, at a rate, of interest not exceeding the legal rate, so much money as 
said committee deems necessary to finance the ordinary and current busi- 
ness of the State for such fiscal year or to repay any money borrowed for 
said purposes with interest thereon. The said committee is hereby empow- 
ered to issue and sell notes or other obligations of the State for the money 
herein authorized to be borrowed. The total amount of indebtedness, at 
any one time outstanding, incurred to finance the ordinary and current 
business of the State for the then current fiscal year, shall not exceed 
seventy-five (75 % ) per cent, of the State's estimated current income from 
the receipt of taxes and other revenue applicable to the payment of the 
expenses of the ordinary and current business of the State for such fiscal 
year and the amount of taxes and other revenue owing and due to the 
State but unpaid for the fiscal year next preceding: provided, that out of 
the moneys borrowed under the provisions of this section the state treas- 
urer is authorized and empowered to pay any borrowings for or claims 
against the current and ordinary business of the State for the fiscal year 
next preceding to the end that no deficit may be ever created in the gen- 
eral funds of the State. 
1932 (37) 1220. 



Page 101 



Board of Phosphate Commissioners 



2208 



§ 2207. Slate may issue bonds, notes, etc., in small denominations. 

(1) Authorized — terms — interest — sale price. — The state finance commit- 
tee and any other officers of the State authorized by law to issue and/or sell 
obligations of the State are hereby authorized, when in need of credit by 
loans of cash to offer to the investing public by and through such adver- 
tisement as may be deemed proper, in small denominations, bonds, notes, 
certificates of indebtedness or other obligations of the State of South Caro- 
lina, upon such terms and at such rates of interest as such committee or 
officers may determine, not to exceed the legal rate, and payable at such 
intervals as such committee or officers may deem proper, but no such ob- 
ligations shall be sold for less than par and accrued interest to date of 
delivery. 

(2) Maturities — form — payment. — The maturities, form, place, medium 
and mode of payment shall be determined by the said state finance com- 
mittee or officers to the end that such obligations may be sold to the best 
advantage of the state. 

(3) Payment of expenses. — Any and all proper expenses incurred in the 
negotiation and /or sale of any such obligations may be paid by the finance 
committee or other officers of the State from the proceeds of such negotia- 
tion and/or sale, provided, however, that the total amount of such expense 
shall never exceed one-half (V2) of one (1%) per cent, of the principal of 
such notes or other obligations. 

(4) Cumulative. — This section shall not be deemed to hold to repeal, 
restrict, impair or modify any existing right to borrow in behalf of the 
State or to sell obligations of the State, but in all respects shall be held cu- 
mulative to any such law or laws. 

1932 (37) 1545. 





ARTICLE 3 




Board of Phosphate Cor 


2208. 


Board of phosphate commissioners. 


2220. 


2209. 


Chairman and secretary of board. 




2210. 


Board has exclusive control of 
State's phosphate. 


2221. 


2211. 


Powers, rights, etc. 


2222. 


2212. 


Protection of State's interest in 


2223. 




phosphate deposits. 


2224. 


2213. 


Survey of State's phosphate terri- 






tory. 


2225. 


2214. 


Board grant license. 


2226. 


2215. 


May grant or refuse application 






for license. 


2227. 


2216. 


Bond of licensee. 


2228. 


2217. 


Returns of rock mined and pay- 






ment of royalty. 


2229. 


2218. 


Power of board. 


2230. 


2219. 


Limit of royalty. 





Board notifies comptroller general 
of licenses issued. 

When additional security to bonds 
may be required. 

Proceeding for relief of sureties. 

Coosaw River phosphate territory. 

Board to report annually to Gen- 
eral Assembly. 

Mining without license. 

Buying or receiving from person 
not licensed. 

Penalty. 

Board may take proceedings to 
prevent interference. 

Forfeiture of boats, dredges, etc. 

Office of phosphate inspector abol- 
ished. 



§ 2208. Board of phosphate commissioners — constitution of and compen- 
sation. — A board of phosphate commissioners is established, which shall be 
constituted as follows: the Governor, the attorney general, and comptroller 
general, and two persons, citizens of the State; the last two to be appointed 
by the Governor, attorney general and the comptroller general for the 



§ 2208 Civil Code Page 102 

term of six years; the first appointment, liowever, to be made, one for four 
years, and one for six years. The Governor, attorney general, and comp- 
troller general shall not receive any compensation for their services on 
this board except actual traveling and other necessary expenses while en- 
gaged in attending to their duties as members of the board when the same 
shall be performed at any other place than the state capitol. The two com- 
missioners appointed as above shall receive as compensation for their serv- 
ices the same per diem and mileage as members of the General Assembly 
for the time they are actually engaged in performing the duties of their 
office. 

1932 Code, § 2208; Civ. C. '22, § 145; Civ. C. '12, § 138; Civ. C. '02, § 130; R. S. 87; 
1890 (20) 691. 

Board may enjoin further operations of 1876 the company obtained an exclu- 

of a mining company. — By the provi- sive right to mine ''so long as and no 

sions of this and the section immediately longer than" it performed certain condi- 

following, a mining company may be en- tions. It was held that the two acts must 

joined from further operations by the be read together and the company had 

board of phosphate commissioners after an exclusive right for only 21 years 

its 21 year exclusive right to operate has and not in perpetuity, so §§ 2208, 2209, 

expired. Coosaw Mining Co. v. South 2210, 2211, 2213, 2223, 2224, 2228 and 

Carohna, 144 U. S. 550, 12 S. Ct. 689, 36 2229 (composing the act of 1890) did 

L. Ed. 537. not impair their contract with the State. 

Bv an early (1870) act a mining com- Coosaw Mining Co. v. South Carolina, 

pany obtained a 21 year right to mine 144 U. S. 550, 12 S. Ct. 689, 36 L. Ed. 

phosphate in Coosaw River. By an act 537. 

§ 2209. Chairman and secretary of board — quorum. — The Governor shall 
be chairman of the board, and three niembers shall constitute a quorum for 
the transaction of anj' business pertaining to the board, and the secretary 
shall be appointed from among the members of the board. 

1932 Code, § 2209; Civ. C. '22, § 146; Civ. C. '12, § 139; Civ. C. '02, § 131; R. S. 88; 
1890 (20) 691. 

§ 2210. Board has exclusive control of state's phosphate interest — excep- 
tions. — The board shall be charged with the exclusive control and protec* 
tion of the rights and interest of the State in the phosphate rocks and phos- 
phatic deposits in the navigable streams and in the marshes thereof, ex- 
cept that the comptroller general shall continue to receive the reports of 
rock mined and dug and the royalty paid into the state treasury. 

1932 Code, § 2210; Civ. C. '22, § 147; Civ. C. '12, § 140; Civ. C. '02, § 132; R. S. 89; 
1890 (20) 691. 

§ 2211. Powers, rights, etc., of board. — All the powers, duties, rights, and 
privileges vested in, and exercised by, the late department of agriculture, 
as heretofore established by law, so far as the same pertains and relates 
to the management and protection of the rights and interests of this State 
in the phosphate rocks and phosphatic deposits in the navigable streams of 
this State, and in the marshes thereof, are hereby vested in, and are de- 
volved upon the board of phosphate commissioners. 

1932 Code, § 2211; Civ. C. '22, § 148; Civ. C. '12, § 141; Civ. C. '02, § 133; R. S. 90; 
1890 (20) 691. 

§ 2212. Protection of Slate's interest in phosphate deposits and mines 
against adverse claimants. — The board is further authorized and empow- 
ered to inquire into and protect the interests of the State in and to any 



Page 103 Board of Phosphate Commissioners § 2215 

phosphatic deposits or mines, whether in the navigable waters of the State 

or in land marshes, or other territory owned or claimed by other parties, 

and in the proceeds of any such mines, and to take such action for, or in 

behalf of, the State, in regard thereto, as they may find necessary or deem 

proper. 

1932 Code, § 2212; Civ. C. '22, S 149: Civ. C. '12, § 142; Civ. C. '02, § 134; R. S. 91; 
1890 (20) 694. 

Suit to prevent illegal interference South Carolina, 144 U. S. 550, 12 S. Ct. 
vifith control of phosphate mines is cog- 689, 36 L. Ed. 537. 
nizable in equity. Coosaw Mining Co. v. 

§ 2213. Survey of State's phosphate territory. — The board is hereby em- 
powered and directed, if thej^ see proper, as soon as practicable, to begin a 
survey of the State's phosphate territory, and for this purpose they may em- 
ploy such experts and other persons, and may obtain, by purchase or other- 
wise, such a dredge or other apparatus as shall be found necessary to prose- 
cute this work in a thorough manner. 

1932 Code, § 2213; Civ. C. '22, § 150; Civ. C. '12, § 143; Civ. C. '02, § 135; R. S. 92; 
1890 (20) 692. 

§ 2214. Board grant licenses. — The board is authorized to grant to any 
person, firm or corporation applying for the same, licenses granting a gen- 
eral right to dig, mine and remove phosphate rock and phosphate deposits 
from all the navigable streams and waters and marshes of the State, and 
also from such of the creeks, not navigable, lying therein, as may contain 
phosphatic rock and deposits, belonging to the State and not previously 
granted. Such Jicenses may be for a term not exceeding te n (10) ye ars, re- 
newable at the pleasure of the board; and said board is empowered and au- 
thorized to make a firm contract for the royalty to be paid the State of 
South Carolina which shall not be increased during the life of the license, 
any present statute to the contrary notwithstanding. 

1932 Code, § 2214; Civ. C. '22, § 151: Civ. C. '12, § 144; Civ. C. '02, § 137; R. S. 94; 
G. S. 67, 69, 70; 1878 (16) 781, 840; 1936 (39) 1386; 1937 (40) 100. 

Editor's note. — Formerly the duties A L. R. 1455. 

and powers of the board of phosphate Legislature cannot give exclusive 

commissioners had been exercised by rights for unlimited period. — An act 

the Department of Agriculture. See § which gave to a mining company exclu- 

2211. sive mining rights for an unlimited per- 

Mandamus will not lie to force board iod as long as it complied with terms 
to issue license. — Under this section "it of act will be construed with this sec- 
was the plain ministerial duty of the tion which will limit the term of its 
board of agriculture to issue licenses for exclusive rights as such construction is 
a compensation or royalty to all persons most favorable to the State. Coosaw 
who applied for same," but in the light Mining Co. v. South Carolina, 144 U. S. 
of the section immediately following, 550, 12 S. Ct. 689, 36 L. Ed. 537. 
which was an act passed, after this This section formerly conferred an ex- 
section, to grant or refuse a license was elusive right for "the full term of 21 
within the discretion of the board and years" and this case held that the min- 
mandamus would not lie to force them ing company's exclusive mining rights 
to issue the license. Port Royal Min. Co. expired on the termination of the 21 
v. Hagood, 30 S. C. 519, 9 S. E. 686, 688, years.— Ed. note. 

22 Am. St. Rep. 563, 3 L. R. A. 841, 14 Cited in Manufacturing Co. v. Brad- 

L. R. A. 582, 16 L. R. A. (N. S.) 269, 12 ley, 105 U. S. 175, 178, 26 L, Ed. 1034. 

§ 2215. May grant or refuse application for license. — In every case in 
which such application shall be made to the board for a license, the board 
may grant or refuse the license as they may deem best for the interest of 



§ 2215 Civil Code Page 104 

the State and the proper management of the interests of the State in such 

deposits. 

1932 Code, § 2215; Civ. C. ^22, § 152; Civ. C. '12, § 145; Civ. C. '02, § 138; R. S. 95; 
1884 (18) 779. 

See foregoing section and note thereto. conditions is not the limit of the board's 

Section is constitutional. — This section powers of discretion. Port Royal Mining 

is not unconstitutional as an attempt to Co. v. Hagood, 30 S. C. 519, 9 S. E. 686, 

delegate legislative powers to the board 688, 22 Am. St. Rep. 563, 3 L. R. A. 841, 

nor does it deny equal protection of the 14 L. R. A. 582, 16 L. R. A. (N. S.) 269, 

laws as provided in the 14th amend- 12 A. L. R. 1455. 

ment to the Federal Constitution. Port And mandamus will not lie to force 

Royal Mining Co. v. Hagood, 30 S. C. board to issue license.— See this cateh- 

519. 9 S. E. 686, 22 Am. St. Rep. 563, 3 line under § 2214. 

L. R. A. 841, 14 L. R. A. 582, 16 L. R. A. Board is not bound by representations 

(N. S.) 269, 12 A. L. R. 1455. of its special assistant.— The special as- 

But the board cannot determine the sistant of the department of agriculture 
constitutionality of this section giving has no power to bind the board in the 
them their powers. — Port Royal Mining matter of granting licenses by any rep- 
Co. V. Hagood, 30 S. C. 519, 9 S. E. 686, resentations he may make. Port Royal 
688, 22 Am. St. Rep. 563, 3 L. R. A. 841, Mining Co. v. Hagood, 30 S. C. 519, 9 S. 
14 L. R. A. 582, 16 L. R. A. (N. S.) 269, E. 686, 688, 22 Am. St. Rep. 563, 3 L. 
12 A. L. R. 1455. R. A. 841, 14 L. R. A. 582, 16 L. R. A. 

A declaration of willingness to issue a (N. S.) 269, 12 A. L. R. 1455. See "editor's 

license on the compliance with certain note" to § 2170 

§ 2216. Bond of licensee — condition — how approved. — As a condition 
precedent to the right to dig, mine and remove the said rocks and deposits 
hereby granted, each person or company shall enter intojbond, with se- 
curity, in the penal sum of five thousand dollars, conditioned for the mak- 
ing, at the end of every month, of true and faithful returns to the comp- 
troller general of the number of tons of phosphate rock and phosphatic de- 
posits so dug or mined, and the punctual payment to the state treasurer of 
the royalty hereinafter provided at the end of every quarter of three 
months, which bond and sureties therein shall be subject to the approval 
now required by law for the bonds of state officers. 

1932 Code, § 2216; Civ. C. '22, § 153; Civ. C. '12, § 146; Civ. C. '02, § 139; G. S. 68; 
R. S. 96; 1878 (16) 781. 

§ 2217. Returns of rock mined and payment of royalty — when and to 
whom made. — Each and every person, or body corporate, to whom licenses 
shall be issued, must, at the end of every month, make to the comptroller 
general true and lawful returns of the phosphate rocks and phosphatic de- 
posits they may have dug or mined during said month, and shall punc- 
tually pay to the state treasurer, at the end of every quarter, or three 
months, the royalty provided by law to be paid thereon, which shall not 
exceedjwo dollars per ton upon each and every ton of the crude rock, and 
not of the rock after it has been steamed or dried, the first quarter to com- 
mence to run on the first day of January in each year. 

1932 Code, § 2217; Civ. C. '22, § 154; Civ. C. '12, § 147; Civ. C. '02, § 140; G. S. 68; 
R. S. 97; 1878 (16) 781; 1892 (21) 393. 

§ 2218. Power of board of phosphate commissioners to fix rates for dig- 
ging phosphate. — The board of phosphate commissioners of this State are 
hereby vested with full and complete power and control over all mining 
now being done, or hereafter to be done, with the phosphate territory be- 
longing to the State of South Carolina, and over all persons or corporations 



Page 105 Board of Phosphate Commissioners § 2222 

digging or mining phosphate rock or phosphatic deposit in the navigable 
streams and waters, or in the marshes thereof, with full power and au- 
thority to fix, regulate, raise or reduce such royalty as shall from time to 
time be paid to the State per ton by such persons or corporations for all or 
any such phosphate rock dug, mined, removed and shipped or otherwise 
sent to the market therefrom: provided, six m onthsLnotice sha ll he given 
all persons or corporations at such time digging or mining phosphate rock 
in said navigable streams and waters or marshes before any increase shall 
be made in the rate of royalty theretofore existing. 

1932 Code, § 2218; Civ. C. '22, § 155; Civ. C. '12, § 148; Civ. C. '02, § 141; R. S. 98; 
1897 (22) 504. 

§ 2219. Limit of royalty — notice of increase. — All persons, firms or cor- 
porations mining phosphate rock within this State shall be free and exernpt 
from all royalty to the State for a term of five years ther efrom : provided, 
that after the expiration of five years a royalty of five ce nts upon each ton 
shall be paid to the State. 

1932 Code, § 2219; Civ. C. '22, § 156; Civ. C. '12, § 149; Civ. C. '02, § 142; 1893 (21) 
383; 1923 (23) 69. 

§ 2220. Board notifies comptroller general of licenses issued — lime and 
particulars of notice. — The board shall, within twentj' days after the grant 
of any licenses, as aforesaid, notify the comptroller general of the issuing 
of such licenses, with the name of the person to whom issued, the time of 
licenses, and the location for which it was issued. 

1932 Code, § 2220; Civ. C. '22, § 157; Civ. C. '12, § 150; Civ. C. '02, § 143; R. S. 99; 
1889 (20) 298. 

§ 2221. When additional security to bonds may be required — proceedings. 

— Whenever the board shall have reason to doubt the solvency of any 
surety whose name appears upon any bond heretofore executed, or which 
may hereafter be executed, for the purpose of securing the payment of the 
phosphate royalty by any person, or corporation, or company, digging, min- 
ing and removing phosphate rock, or phosphatic deposits, in any of the ter- 
ritory, the property of the State, under any grant or license, it shall be the 
duty of the board forthwith to notify the person, corporation or company 
giving such bond, and the sureties thereon, and to require that one or more 
sureties, as the case may be, shall be added to said bond, which surety or 
sureties shall be approved by the board. 

1932 Code, § 2221; Civ. C. 22, § 158; Civ. C. '12, § 151; Civ. C. '02, § 144;. R. S. 100; 
1883 (18) 304. 

§ 2222, Proceeding for relief of sureties — new bond and its efiect. — It shall 
be the duty of the board, upon petition filed by any person who now is, or 
shall hereafter become, surety on any such bond as aforesaid, and who con- 
siders himself in danger of being injured by such suretyship, to notify the 
person, corporation, or company, giving said bond to give a new bond with 
other sureties, and upon failure to do so within thirty days, to cause said 
person, company or corporation to suspend further operations until a new 
bond be given, but in no case shall the sureties on the old bond be dis- 
charged from liability thereon until the new bond has been executed and 



§ 2222 Civil Code Page 106 

approved, and said sureties shall not be discharged from any antecedent 

liability by reason of said suretyship. 

1932 Code, § 2222; Civ. C. '22, § 159; Civ. C. '12, § 152; Civ. C. '02, § 145; R. S. 101; 
1883 (18) 304. 

§ 2223. Coosaw River phosphate territory — powers and duties of board in 
relation thereto. — The board is hereby authorized and directed after the 
first day of March, 1891, to take possession and control of the Coosaw River 
phosphate territory heretofore occupied by the Coosaw Mining Company, 
and to issue licenses to mine therein, and remove phosphate rock and phos- 
phatic deposits therefrom, in like manner as is now provided by law for 
the other navigable streams and waters of the State: provided, that such 
parties so licensed or authorized shall be deemed the agents of the State, 
and each ton of phosphate rock or phosphatic deposits the product of such 
mining operations shall be deemed the property of the State until the said 
parties shall have paid thereon a royalty, to be fixed by the board at not 



exceeding two dollars per ton, on each ton of phosphate rock or phosphatic 
deposits dug, mined and removed: provided, that six months' notice be 
given before raising royalty above one dollar. 

1932 Code, § 2223; Civ. C. '22, § 160: Civ. C. '12, § 153; Civ. C. '02, § 146; R. S. 102; 
1890 (20) 393; 1892 (21) 383. 

State has lien on unsold phosphate for phosphate already sold if the mortgagee 

back royalties prior to general creditors. had no knowledge of State's claim. Mal- 

— Under the provisions which make li- comson v. Wappoo Mills, 86 F. 192. ■ 
censees agents of the State and each ton The royalty is on each ton taken sever- 

the property of the State until the ally, individually, is measured on each 

royalty on it is paid the State has con- ton as a unit, and that ton is the prop- 

trol of the unsold phosphate and a lien erty of the State until this specific roy- 

on it for back royalties prior to that of ally is paid on that individual ton. Then 

general creditors with claims against it ceases to be the State's property. So a 

the mining company only. Malcomson v. claim for back royalty cannot be a lien 

Wappoo Mills, 86 F. 192, 196. on unsold phosphate prior to a mort- 

But not prior to mortgagee of mined gage on the unsold phosphate. Malcom- 

phosphate who did not know of State's son v. Wappoo Mills, 86 F. 192, 195. 
claim. — Under the provisions of this sec- Applied in Coosaw Min. Co. v. South 

tion a mortgage on mined phosphate is a Carolina, 144 U. S. 550, 12 S. Ct. 689, 36 

prior lien to that of State for royalty on L. Ed. 537. 

§ 2224. Board to report annually to General Assembly. — The board shall 
report annually to the General Assembly their actings and doings during 
the year, and to the time of the meeting of the same, with an itemized ac- 
count of their expenses for said year. 

1932 Code, § 2224; Civ. C. '22, § 161; Civ. C. '12, § 154; Civ. C. '02, § 147; R. S. 103; 
1890 (20) 693; 1892 (21) 383. 

§ 2225. Mining without license — penalty. — Every person or corporation 
who shall dig, mine, or remove any phosphate rock or phosphatic deposit 
from the beds of the navigable streams and waters and marshes of th? 
State without license therefor previously granted by the State to such per- 
son or corporation shall be liable to a penalty of ten dollars ($10) for each 
and every ton of phosphate rock or phosphatic deposits so dug, mined or 
removed, to be recovered by action at the suit of the State in any court of 
competent jurisdiction; one-half of said penalty to be for the use of the 
State, and the other half to the use of the informer. 

1932 Code, § 2225; Civ. C. '22, § 162; Civ. C. '12, § 155; Civ. C. '02, § 148; G. S. 65; 
R. S. 104; 1877 (15) 305. 



Page 107 Board of Phosphate Commissioners § 2229 

§ 2226. Buying or receiving from person not licensed. — It shall not be 
lawful for any person or corporation to purchase or receive any phosphate 
rock or phosphatic deposit dug, mined or removed from the navigable 
streams or waters or marshes of the State from any person or corporation 
not duly authorized by act of the General Assembly of this State to dig, 
mine or remove such phosphate rock or phosphatic deposit. 

1932 Code, § 2226; Civ. C. '22, § 163; Civ. C. '12, S 156; Civ. C. '02, § 149; G. S. 66; 
R. S. 105; 1877 (15) 305. 

§ 2227. Penalty violate § 2226. — Any person or corporation violating sec- 
tion 2226 shall forfeit to the State the sum of ten dollai^s ($10) for each 
and every ton of phosphate rock or phosphatic deposit so purchased or re- 
ceived, to be recovered by action in any court of competent jurisdiction 
one-half of said forfeiture to be to the use of the State, the other half to 
the use of the informer. 

1932 Code, § 2227; Civ. C. '22, § 164; Civ. C. '12, § 157; Civ. C. '02, § 150; G. S. 67; 
R. wS. 106; 1877 (15) 305. 

§ 2228. Board may take proceedings to prevent interference, etc. — Should 

any person whosoever interfere witli, obstruct, or molest, or attempt to in- 
terfere with, obstruct, or molest the said board of phosphate commissioners, 
or any one by them authorized or licensed hereunder, in the peaceable pos- 
session and occupation for mining purposes of any of the marshes and navi- 
gable streams and waters of the State, then, and in that case, the said board 
of phosphate commissioners are hereby authorized, and in the name and on 
behalf of the State of South Carolina, to take such measures or proceedings 
as they may be advised are proper to enjoin and terminate any such moles- 
tation, interference, or obstruction, and place the State, through its agents, 
the said board of phosphate commissioners, or any one under them au- 
thorized, in absolute and practical possession and occupation of the same. 
1932 Code, § 2228; Civ. C. '22, § 165: Civ. C. '12, § 158; Civ. C. '02, § 151; R. S. 107; 
1890 (20) 693. 

Equity has jurisdiction over a suit by in which equity interferes in cases of 

the State to prevent illegal interference waste, public nuisances and purpresture. 

with its control over phosphate mines as Coosaw Min. Co. v. South Carolina, 144 

the grounds for such are similar to those U. S. 550, 564, 12 S. Ct. 689, 36 L. Ed. 537. 

§ 2229. Forfeiture of boats, dredges, etc., used by unlicensed persons — 
proceedings to enforce same. — Should any person or persons, corporation 
or corporations, attempt to mine or remove pliosphate rock and phosphatic 
deposits from any of the said marshes and navigable waters and streams, 
including the aforesaid Coosaw River phosphate territory, after the said 
first day of March, 1891, by and with any boat, vessel, marine dredge or 
other appliances for the same, without the leave or license of the said board 
of phosphate commissioners thereto first had and obtained, all such boats, 
vessels, marine dredges and other appliances are hereby declared forfeited 
to and the property of the State of South Carolina, and it shall be the duty 
of the attorney general, for and in behalf of the State, to institute proceed- 
ings in any court of comjDetent jurisdiction for the claim and delivery there- 
of, in the ordinary form of action for claim and delivery, in which actions 
the title of the State shall be established by the proof of the commission of 
any such act of forfeiture by the person or persons, corporation or corpora- 



§ 2229 



Civil Code 



Page 108 



tions, owning the same, or their agents, in possession of such boats, vessels, 
marine dredges or other apphances: provided, that in any such action the 
State shall not be called upon or required to give any bond or obligation as 
is required by parties plaintiff in action for claim and delivery. 

1932 Code, § 2229; Civ. C. '22, § 166; Civ. C. '12, § 159; Civ. C. '02, § 152; R. S. 108; 
1890 (20) 694. 

§ 2230. Office of phosphate inspector abolished — duties devolved. — The of- 
fice of phosphate inspector is hereby abolished, and the duties heretofore 
imposed by law upon the said phosphate inspector are hereby devolved 
upon the board of phosphate commissioners, who shall perform the duties 
heretofore performed by the phosphate inspector without additional com- 
pensation. 

1932 Code, § 2230; Civ. C. '22, § 167; Civ. C. '12, § 160; Civ. C. '02, § 136; 1903 (24) 8. 



ARTICLE 4 
Historical Commission 



2231. Personnel. 

2232. Duties. 

2233. Appointment. 

2234. Objects and purposes. 

2235. Apartments and archives. 

2236. Qualification. 



2237. Commission may procure relics 

for Wilson Museum. 

2238. Custody of records. 

2239. Deposits by private parties. 

2240. Equipment of apartments. 

2241. Secretary not to do other work. 



§ 2231. Personnel. — A commission is created to be known as the historical 
commission of South Carolina, to be composed of the respective heads of 
the chairs of history in the University of South Carolina, the Citadel, the 
Military College of South Carolina, Clemson Agricultural and Mechanical 
College of South Carolina, and Winthrop Normal and Industrial College of 
South Carolina, and their successors in their respective chairs, and three 
other members as provided in section 2233. 

1932 Code, § 2231; Civ. C. '22, § 168; Civ. C. '12, § 161; 1894 (20) 833; 1915 (29) 114. 

§ 2232. Duties. — It shall be the duty of said commission to procure such 
documents or transcripts of documents and such other material relating to 
the history of South Carolina as they may deem necessary or important, 
to superintend the arrangement and preservation of the same, and to make 
suitable regulations for their inspection and examination in order to pro- 
tect them from injury. 

1932 Code, § 2232; Civ. C. '22, § 169; Civ. C. '12, § 162; 1894 (20) 833. 

§ 2233. Appointment — term. — Three (3) members of the said commission 
shall be elected as follows: one member by the United Confederate Vet- 
erans of South Carolina and one by the South Carolina historical society 
and one by the American Legion of South Carolina. The three (3) members 
last named to be elected for terms of ten years each, beginning January 
1st, 1915, and at the expiration of their terms their successors shall be 
elected by said organizations for similar terms and so on at the expiration 
of every ten years. In case of a vacancy by death or otherwise of either of 
such elective members, the vacancy shall be filled for the unexpired time 
by that organization which has elected the members so vacating. This com- 



Page 109 Historical Commission § 2236 

mission so constituted shall hold, at the office of the commission, at least 
one regular meeting a year, at which they shall elect a chairman, a vice- 
chairman, and a secretary, as provided in section 2236, and shall make an 
annual report of their acts and doings to the General Assembly. 

1932 Code, § 2233; Civ. C. '22, § 170; Civ. C. '12, § 163; 1905 (24) 907; 1915 (29) 114; 
1930 (36) 1271. 

§ 2234. Objects and purposes. — The objects and purposes of the said his- 
torical commission are; the care and custody of all the official archives of 
the State not now in current use; the collection of materials bearing upon 
the history of the State, and of the counties and territory included therein, 
from the earliest times; the collection of all documents or transcripts of 
documents and of material relating to the history of South Carolina, and 
of all its territory and inhabitants; and particularly of procuring data con- 
cerning South Carolina soldiers in the war of the Revolution and the war 
between the States; the due and orderly arrangement, indexing and preser- 
vation of the same, with suitable regulations for their inspection and exam- 
ination, in order to protect them from injury; the providing for the diffusion 
of knowledge in reference to the history and resources of the State, and 
the encouragement of historical work and research therein, and the prepara- 
tion for publication of such official records and historical materials as the 
State may at any time desire to publish, and arrange for the publication 
thereof, and the performance of such other acts and requirements as may be 
enjoined by law. 

1932 Code, § 2234; Civ. C. '22, § 171; Civ. C. '12, § 164; 1905 (24) 907, § 2. 

§ 2235. Apartments and archives. — The said historical commission shall 
be located at the state capitol, in the city of Columbia, in separate apart- 
ments in such capitol, to be designated and set aside for its use by the sec- 
retary of state, of which apartments the said commission shall have exclu- 
sive charge and control, and in which apartments all the archives, docu- 
ments and materials in charge and custody of the said commission shall be 
deposited, together with all such historical material of any and every kind 
as the said commission may collect and gather from any source, and which 
said commission are authorized and empowered to receive from any one 
whomsoever, for the purpose of safekeeping and for inspection and exam- 
ination, under such regulations as may be provided, with due regard for 
the care and custody of the same. The said commission is empowered to 
adopt a seal and make rules for its own government, and also for the use 
and regulations of the apartments assigned to it and for the inspection and 
examination of the archives and papers in its charge; and to provide for the 
selection and appointment of such employees as may be authorized by the 
General Assembly; to have the direction and control of the marking of his- 
torical sites, or houses and localities, and the exploration of prehistorical 
remains and Indian mounds, and other remains existing in the State, and to 
do and perform such other acts and things as may be proper to carry out the 
true intent and purposes of this article. 

1932 Code, § 2235; Civ. C. '22, § 172; Civ. C. '12, § 165; 1905 (24) 907, § 3. 

§ 2236. Qualification, election and duties of secretary. — The said commis- 
sion is hereby authorized and empowered to select a secretary, who shall 



§ 2236 Civil Code Page 110 

not be a member of the commission, and who shall serve at the pleasure of 
said commission. He shall keep the official books and minutes of the com- 
mission, and shall devote his time, under the supervision, direction and 
control of the commission, to the care and custody of all the documents, 
material and propertj' in charge of the commission, and the performance 
of such other duties as the commission may devolve on him, and shall re- 
ceive for his services such salary as the General Assembly may, from time 
to time, provide, payable monthly, to be paid to him by the state treasurer 
upon the warrant of the comptroller general. 

1932 Code, § 2236; Civ. C. '22, § 173; Civ. C. '12, § 166; 1905 (24) 907; 1915 (29) 114. 

§ 2237. Commission m.aY procure relics for Wilson Museum. — The his- 
torical commission of South Carolina shall have the power, and they are 
hereby authorized and directed to procure and receive for the "Woodrow 
Wilson Memorial Museum" any relic, memento or article of any historical 
nature pertaining to the World War in which the State of South Carolina 
and the nation have been engaged, under the same rules and regulations as 
are provided for in sections 2231 to 2241, and the said commission shall have 
power to make any further necessary rules and regulations for the admis- 
sion, inspection and safekeeping of the said articles. 
1932 Code, § 2237; 1929 (36) 961, § 3. 

§ 2238 Custody of records. — The said commission shall take into its charge 
and have delivered to it, all archives, records, papers, books and historical 
material in the present charge of the secretary of state, or any other state 
officer, and whenever in any office in this State there are official books, rec- 
ords, documents or original papers of any kind, foi^ming part of the archives 
of the State, and not needed for current use in said offices, and which, in 
the opinion of the state historical commission, would be better provided for 
as to their permanent preservation by a deposit with the said commission, 
and the removal wliereof from their present places of custody to the official 
apartments and custody of said state historical commission may be author- 
ized by this or any future act of the General Assembly, and which such of- 
ficial books, records, documents or original papers have been removed from 
their former custody to that of the commission; then and in that case copies 
therefrom, duly certified, under the seal of the commission and the hand of 
the secretary shall have like force and effect in all respects as if made by 
the officer originally in charge of them, and for which copies the same fees 
shall be chargeable. 

1932 Code, § 2238; Civ. C. '22, § 174; Civ. C. '12, § 167; 1905 (24) 907, § 5. 

§ 2239. Deposits by private parties. — Whenever any person or persons 
whomsoever, having in his or their possession or control any books, papers, 
manuscripts or historical material at any time of any kind shall desire to 
deposit the same in the charge of said historical commission for safe-keep- 
ing and preservation, the said historical commission are hereby authorized 
and empowered to receive the same and give a proper receipt for the same 
and to take and keep in their custody and control all the same in like man- 
ner as the archives of the State, to be returned when the holders or owners 
thereof may so demand, and to be distinctly marked or separated, so as to 
be readily capable of identification from the papers and material the prop- 



Page HI State House, Confederate Home and Other Property § 2242 

erty of the State: provided, that all such papers and historical materials so 
received for custody and safe-keeping shall be at all times open to inspec- 
tion and examination, for the purposes of historical research, in like man- 
ner and under the same rules and regulations as provided for similar ma- 
terials belonging to the State: provided, further, that neither the State nor 
the commission shall be in any wise responsible or liable for the loss of any 
such books, papers, manuscripts or material if such loss should occur. 
1932 Code, § 2239; CJ /. C. '22, § 175; Civ. C. '12, § 168; 1905 (^4) 907, § 6. 

§ 2240. Equipmeni of apartmenls. — The said historical commission are 
hereby authorized and empowered to furnish and equip the said separate 
apartments in the state capitol to be assigned to the commission for the 
purpose, with such furniture, shelving, and fireproof arrangements as may 
be proper and reasonable for the purposes of the custody, preservation and 
inspection of all of the said archives and historical material, and to keep 
the same in order, and all such sum or sums as may at any time be appro- 
priated by the General Assembly for the purposes aforesaid or to carry ou\ 
the intent of this article shall be paid out by the state treasurer, in such 
sums and in such manner as may be authorized by the said historical com- 
mission. 
. 1932 Code, § 2240; Civ. C. '22, § 176; Civ. C. '12, § 169; 1905 (24) 907, § 7. 

§ 2241. Secretary nol to do other work. — The secretary shall not do any 
additional work for pay. He shall furnish information free to the citizens 
of South Carolina. 

1932 Code, § 2241; Civ. C. '22. § 177; Civ. C. '12, § 170; 1905 (24) 907, § 8. 



ARTICLE 5 
Stale House, Confederate Home and Other Property 

2242. Commission on state house grounds. 2252. City of Charleston empowered to 

2243. Annual report. dispose of certain vacant lands. 

2244. Confederate home commission. 2253. Certain lands vested in Beaufort. 

2245. Adniittance to Confederate home. 2254. Appropriations for legislative 11- 

2246. Right to build on Sullivan's Island. brary. 

2247. Licenses use. 2255. Protection of lands from intrusion 

2248. Actual building of dwelling house and nuisance. 

essential to vest title to lot within 2255-1. Custody of Woodrow Wilson Me- 
time limited. morial Home vested in American 

2249. Limitations as to building on Sul- Legion and the American Legion 

livan's Island. Auxiliary. 

2250. Certain lands vested in Charleston. 2255-2. Permit certain blind persons op- 

erate vending and sales stands. 

§ 2242. Commission on state house and grounds. — The secretary of state, 
comptroller general, and the state librarian are hereby created a commis- 
sion on state house and state house grounds, for the purpose of their proper 
■keeping, landscaping, cultivation and beautifying, with authority to expend 
such amounts as may be annually appropriated therefor. The secretary of 
state shall be chairman of the commission hereby created, and said com- 
mission shall elect a secretary from its number. The said commission shall 



§ 2242 Civil Code Page 112 

employ all help and labor in policing, protecting and caring for said state 
house and state house grounds, and shall have full authority over the same. 
1932 Code, § 2242; Civ. C. '22, § 178; Civ. C. '12, §§ 171, 172, 173, 174, 175, 176; 1907 
(25) 534; 1918 (30) 1907. 

§ 2243. Annual report.— Said commission shall report to the General As- 
sembly annually an itemized statement of all money expended, together 
with all its acts and doings in the improvement of said grounds. 
1932 Code, § 2243; Civ. C. '22, § 179; Civ. C. '12, § 177; 1907 (25) 534, § 9. 

§ 2244. Confederate home commission. 

(1) Appointment — terms. — A commission consisting of nine members, five 
of whom shall be Confederate soldiers or sailors, or sons of Confederate sol- 
diers or sailors, shall be appointed by the Governor, and the other four mem- 
bers of the commission who shall be members of the state organization of the 
United Daughters of the Confederacy shall be appointed by the Governor 
upon the recommendation of the state organization of the United Daughters 
of the Confederacy, is hereby empowered and required to establish and man- 
age the Confederate home for the infirm and destitute Confederate soldiers 
or sailors, indigent widows and wives of Confederate soldiers or sailors, sev- 
enty (70) years old or over, on what is known as the Bellevue place on Wal- 
lace land, and now owned by the State; that the terms of office of said com- 
missioners sliall be nine years: proiiided, that the members of the commis- 
sion so appointed as above provided shall determine by lot the term to be 
served by each so that the members shall serve for a period of one, two, 
three, four, five, six, seven, eight and nine years, respectively. Said commis- 
sion shall prescribe rules regulating admis.sion to said Confederate home: 
provided, that two veterans shall be admitted from each county, on the rec- 
ommendation of the county board of" honor: provided, further, that in case 
any county board of honor fails to make such recommendation, the said 
commission may fill the vacancy from the same or any other county. 

(2) Admission of widows, wives, sisters and daughters of Confede- 
rate veterans. — Said commission is hereby empowered to admit to the Con- 
federate home the indigent wives, widows, sisters and daughters of any 
Confederate soldier or sailor who were born prior to the year 1871, and 
who are residents of South Carolina, under the same rules and regulations 
and conditions as now exist with reference to the admission of Confederate 
soldiers and sailors. 

(3) New appointments to commission — vacancies. — No new commis- 
sioners shall be appointed to govern said Confederate home until the term 
of a member or members now serving shall expire, or a vacancj^ shall oc- 
cur. All vacancies shall be filled as is provided for appointment in subsec- 
tion 1 hereof. 

(4) Expenses of commission. — Tlie members of said commission shall 
receive no compensation for their services, but shall be entitled to actual 
expenses for attending the meetings thereof, to be paid upon the warrant 
of the comptroller general out of any funds in the hands of the state treas- 
urer not otherwise appropriated. 

1932 Code, § 2244; Civ. C. '22, § 180; Civ. C. '12, § 178; 1908 (25) 1074; 1915 (29) 156; 
1921 (32) 19; 1925 (34) 115: 1929 (36) 174; 1935 (39) 386; 1936 (39) 1770. 



Page 113 State House, Confederate Home and Other Property § 2247 

§ 2245. Admittance to Confederate home. — Every Confederate soldier of 
this State who is on the honor roll in any county of this State, shall be al- 
lowed admittance to the Confederate home of this State, upon an applica- 
tion filed with the commission of said home, requesting such admittance 
and approved by the probate judge of his county with certificate attached 
thereto that the applicant named appears on the honor roll of that county: 
provided, that nothing in this section shall prevent an investigation of any 
case after entry into the home of any soldier improperly placed on the roll 
of honor by the judge of probate or any board now, or hereafter having 
authority to pass on the question, and if found to be improperly on said 
honor roll shall be dismissed from said home. Such board shall consist of 
the comptroller general, superintendent of the home, and the judge of pro- 
bate of the county in interest. Hearing shall be held in Columbia, South 
Carolina, at the office of the comptroller general on due notice to all parties 
in interest, namely: above specified officials and the party against whom 
proceedings are being held so that he may put in his defense, if any, to the 
complaint. Such notices shall be issued from the office of the comptroller 
general and shall give ten full days' notice of any and all such proceedings. 
The commission of said Confederate home of this State is hereby prohibited 
from promulgating any rule or regulation not in compliance with the pro- 
visions of this section. 

1932 Code, § 2245; 1926 (34) 1723. 

§ 2246. Right to build on Sullivan's Island. — Such of the citizens of this 
State as may think it beneficial to their health to reside on Sullivan's Is- 
land during the summer season have liberty to build on the said island a 
dwelling and outhouses for their accommodation; and the person or per- 
sons so building shall have the exclusive right to the same, and one-half 
acre of land adjoining thereto, as long as he, she, or they, may require, for 
the purposes aforesaid: provided, the person or persons, building as afore- 
said, pay to the treasurer one penny annually, if required, for the use of 
the said land. 

1932 Code, § 2246; Civ. C. '22, § 182; Civ. C. '12, § 180; Civ. C. '02, § 154; G. S. 71; 
R. S. 110; J. R. 1791. 

Licenses of lots containing less than ing office and performing functions of 

one-half acre not void. — This and the and their acts had force as government, 

succeeding sections construed as mean- office constituted de facto government, 

ing that licensee could not have lot de jure and could not be collaterally at- 

larger than one-half acre, and not to tacked. Ibid. 

preclude smaller lots; particularly is Failure of licensee to build within one 

this true in view of earlier Supreme year; estoppel. — Where licensee paid ini- 

Court decision to this effect, and custom tial fee and annual assessments in re- 

of long standing. Schroeder v. O'Neill, liance upon resolution of board of com- 

179 S. C. 310, 184 S. E. 679. missioners extending time for building 

Board of township commissioners as until litigation involving validity of li- 

de facto officers. — Even if statute estab- cense terminated, board of commission- 

lishing township government for SuUi- ers and others are estopped to claim li- 

vans Island was ineffective, board of cense invalid for failure to build within 

township commissioners actually hold- one year. Ibid. 

§ 2247. Licenses use, occupy and enjoy lots on Sullivan's Island granted 
by board of township commissioners thereof — terms — transferable — rights 
of licensees. — Every person holding a license to use, occupy and enjoy a lot 
on Sullivan's Island, granted by the board of township commissioners of 



§ 2247 Civil Code Page 114 

Sullivans Island, or their predecessors in office, shall be taken and deemed 
to have and to hold said licenses to use, occupy and enjoy said lot for a pe- 
riod of fifty (50) years from the sixteenth day of June, 1939, with the privi- 
lege of removing the building now or hereafter erected on said lot; pro- 
vided, that, upon any transfer or devolution of any license of or from the 
present, or any future, holder thereof, the term of each such license shall 
be deemed to be extended for a period of fifty (50) years from the date of 
such transfer or devolution, and so on, from time to time as often as any 
such transfer or devolution of license may take place. The titles to said li- 
censes and buildings shall be assignable, transferable, transmissible and 
distributable, as estates for years now are, or hereafter may be, by the laws 
of this State; and such licensees shall have, take and enjoy, and be entitled 
to use and employ all actions, suits and remedies, for securin^g their quiet 
and peaceable possession and enjoymient of their said lots, and restitution 
and redress for any trespass, ouster, or injury which they may suffer, or 
which may be committed upon them, as tenants for years now have or are 
entitled to. 
1940 (41) 1738. 

See notes to § 2246. 

§ 2248. Actual building of dwelling house essential to vest title to lot 
within time limited. — No exclusive right to a lot on the said island shall be 
obtained by any citizen otherwise than by his actually building a dwelling 
house thereon; and if such dwelling house shall be removed or destroyed, 
the owner thereof shall have the exclusive right to rebuild on the same lot 
for one year thereafter; and if no dwelling house be built by him within 
that period, such lot shall again be considered as vacant. 

1932 Code, § 2248; Civ. C. '22. § 184; Civ. C. '12, § 182; Civ. C. '02, § 156; G. S. 71; 
R. S. 112; (6) 131. 

See notes to § 2246. 

§ 2249. Limitations as to building on Sullivan's Island. — No person shall 
erect, or cause to be erected, more than one dwelling house on each half 
acre lot in the town of Moultrieville, on Sullivan's Island; and if any person 
shall build, or attempt to build, such a dwelling house, such person may be 
compelled to desist from such building, and to remove the same, by the 
court of common pleas; and it shall be lawful for the intendant or any one 
of the wardens of the said town to execute such order, under the direction 
of the sheriff of the county, or his lawful deputy. Provided, that the board 
of township commissioners for Sullivan's Island is hereby authorized and 
empowered to issue building permits for the erection of commercial build- 
ings and establishments on the north and south side of Middle Street, com- 
mencing at Pettigrew Street and ending at Frost Street. (Pettigrew Street 
formerly known as station 18, now known as 8th Street and Frost Street 
formerly known as station 221/2, now known as 15th Street), if and when 
request for building permit together with plans and specifications for said 
buildings be submitted to the board of township commissioners for its ap- 
proval and an application for erection be first had and allowed. Provided, 
further, that the board of township commissioners are hereby authorized 
and empowered to remove, or have removed, nuisances, dangers, menaces 
to health and to approve plans and specifications, and to close such build- 



Page 115 State House, Confederate Home and Other Property § 2253 

ings and establishments as in the discretion of the board are not fit and 
proper, and demand their removal. Provided, further, that all buildings and 
commercial establishments now erected outside of said area and those here- 
tofore authorized by the commission be declared legal and in case of their 
destruction the board of township commissioners is authorized and empow- 
ered to allow re-erection but no commercial building or establishment other 
than those now standing is permitted or allowed to be erected, outside of 
said area. 

1932 Code, () 2249; Civ. C. '22, § 185; Civ. C. 12. § 183; Civ. C. '02, § 157; G. S. 72; 
R. S. 113; (7) 353; 1933 (38) 510. 

See notes to § 2246. 

§ 2250. Certain lands vested in Charleston. — All vacant land not legally 
vested in individuals, in the harbor of Charleston, covered by water, is 
vested in the city of Cliarleston, for public purposes, but not to be so used 
or disposed of as to obstruct or injure the navigation of said harbor. 

1932 Code, § 2250; Civ. C. '22, § 186; Civ. C. '12, § 184; Civ. C. '02, § 158; G. S. 73; 
R. S. 114; (7) 151. 

§ 2252. Charleston empowered to dispose of certain vacant lands with ap- 
proval of Colonial common and Ashley embankment. — The city council of 
Charleston is hereby empowered, with the consent and approval of the com- 
missioners of the Colonial common and Ashley embankment, at any time 
and from time to time, to sell, convey and/or lease for public or commercial 
purposes all or any part of the vacant marsh lands and mud flats on the 
east side of Ashley River within the limits of the city of Charleston hereto- 
fore dedicated by the Colonial government as a common for Charles Town. 
The consent and approval of the said commissioners of the Colonial com- 
mon and Ashley River embankment shall in all such cases be in writing 
and endorsed upon or appended to the deed of conveyance, lease or other 
instrument by which all or any part of such lands and mud flats may be 
sold, conveyed, or leased. 

1932 Code, § 2252; 1930 (36) 1270. 

§ 225?. Certain lands vested in Beaufort. — All the lands lying directly and 

immediately in front of the streets, in the town of Beaufort, which run 
northwardly and southwardly, and which extend to Bay Street, down to 
the channel of the river lying in front of the said town, whether the same 
be covered with the waters of the said river or not, shall, forever hereafter, 
be considered as the property of, and belonging to, the said town, and shall 
never be granted by any Governor of this State, or be otherwise vested in 
any individual or individuals, or any body corporate, unless it be by an act 
of the Legislature passed for that purpose. And every grant which may, at 
any time hereafter, be obtained for any part of the said land, shall be ipso 
facto void. Such persons as may have obtained a right to any lots opposite 
the said streets, in the said town of Beaufort, previous to the 21st day of 
December, 1798, shall be restricted forever from erecting any buildings 
thereon; and shall be, and are hereby, confined to making any improve- 
ments thereon, other than wharves, so as to leave the heads of said streets 
open and unobstructed. 

1932 Code, § 2253; Civ. C. '22, § 187; Civ. C. '12, § 185; Civ. C. '02, § 159; G. S. 74: 
R. S. 115; (5) 335. 



§ 2254 Civil Code Page 116 

§ 2254. Appropriations for legislative library. — The sum of five hundred 
dollars shall be annually appropriated for the purchase of a library for the 
use of the members of the Senate and House of Representatives of this State. 
1932 Code, § 2254; Civ. C. '22, § 189; Civ. C. '12, § 187; Civ. C. '02, § 161; G. S. 77; 
R. S. 117; (5) 724. 

§ 2255. Protection of lands from intrusion and nuisance. — The attorney 
general may, when, in his judgment, the interest of the State requires it, 
file and prosecute information or other process against persons who intrude 
upon the lands, rights or property of the State, or commit or erect any nui- 
sance thereon. 

1932 Code, § 2255; Civ. C. '22, § 191; Civ. C. '12, § 189; Civ. C. '02, § 163; G. S. 79; 
R. S. 119; (14) 88. 

Attorney general is the proper party that act was valid. State v. John P. Nutt 

to institute action in Supreme Court to Co., Inc., et al., 180 S. C. 19, 185 S. E. 

enjoin truck owners from prosecuting 25. 

13 separate actions in courts of common See also the Columbia "street car 

pleas for injunctions against enforce- case," cited in above case — State v. 

ment of act regulating trucks, to enjoin Broad River Power Company, 157 S. C. 

truck owners from operating trucks in 1, 153 S. E. 537. 
violation of act, and for adjudication 

§ 2255-1. Custody of Woodrow Wilson memorial home vested in American 
Legion and the American Legion Auxiliary. 

(1) Authorized. — Custody of the Woodrow Wilson memorial home situate 
at the northeast corner of Hampton and Henderson Streets in the city of Co- 
lumbia, South Carolina, is hereby vested in the state department of the 
American Legion and the state department of the American Legion auxil- 
iary of South Carolina, and said property shall be left open for public visits 
and inspection and the purposes for which it was intended shall be fully 
carried out by the said legion and auxiliary, nor shall it be converted to any 
other use, and any violation of any condition herein shall cause custody of 
said property to immediately revert to the State of South Carolina. 

(2) Charge admission fee. — For the purpose of maintaining the Woodrow 
Wilson memorial home the state department of the American Legion and 
the state department of the American Legion auxiliary are authorized to 
charge those visiting said memorial home a small sum, not exceeding 
twenty-five (25c) cents: provid^ed, that all receipts so collected shall be 
turned over to the state treasurer and added to the general fund of the 
state treasury. 

(3) Appropriation. — Annually there is hereby appropriated from the gen- 
eral funds of the State five hundred ($500.00) dollars, to be expended, if so 
much be necessary, to meet obligations incurred for fuel, lights, water and 
repairs and maintenance, said funds to be expended on warrants drawn by 
the secretary of the contingent fund committee. 

• 1932 (37) 1528; 1933 (38) 551. 

§ 2255-2. Permit certain blind persons operate vending and sales stands in 
state, county, and municipal buildings. — It shall be lawful for the head of 
any department, board, agency or governing body in charge of any state, 
county or municipal building, whenever in the judgment of the head of 
such department, board, agency or governing body it shall be deemed 
proper or suitable to grant to the division for the blind, state department of 
public welfare a permit to operate in such building, under their control, a 



Page 117 The Census § 2259 

stand for the vending of newspapers, periodicals, confections, tobacco prod- 
ucts, and such other articles as may be approved: provided, however, that 
such stand shall be operated by a blind person under the supervision and 
control of the said division for the blind. Such blind person must be twenty- 
one years of age, a citizen of the United States and a resident of the State 
for one year immediately prior to the date of his application for a stand. In 
buildings where a stand now exists the present operator shall not be re- 
moved, but if and when such operator ceases to operate such stand the con- 
cession for further operation shall be granted to the division for the blind. 
No license fee, rental or other charge shall be demanded, exacted, required 
or received for the granting of such permit. 
1940 (41) 1840. 



CHAPTER 99 

The Census 

2256. Census, when required and how to 2262. Returns must be deposited with 

be taken. county auditor under seal. 

2257. United States census of 1930 2263. County divided into census dis- 

adopted. tricts. 

2258. Governor appoints census takers. 2264. Preparation of books. 

2259. Oath. 2265. If census takers fail to comply with 

2260. Duties. census law. 

2261. Members of families must give in- 2266. Pay of census takers. 

formation on oath. 

§ 2256. Census, when required and how to be taken. — When a census of 
the inhabitants of the State is required to be taken, in pursuance of the 
Constitution, it shall be taken and completed according to the provisions 
of this chapter. 

1932 Code, § 2256; Civ. C. '22, § 192; Civ. C. '12, § 190; Civ. C. '02, § 164; R. S. 121. 

§ 2257. United States census of 1930 adopted.— The United States census 
of 1930 is hereby adopted as the true and correct enumeration of the in- 
habitants of the several counties, municipalities and other governmental 
subdivisions of the State of South Carolina. 
1932 Code, § 2257; 1931 (37) 33. 

§ 2258. Governor appoints census takers — their assistants. — The Governor 
is authorized and required to appoint one person in each county of the 
State, who shall be charged with taking the census, and who shall be au- 
thorized to appoint such assistants as may be necessary. 

1932 Code, § 2258; Civ. C. '22, § 193; Civ. C. '12 § 191; Civ. C. '02 § 165; G. S. 20; 
R. S. 122; Con. Art. Ill, (15) 934, § 3. 

§ 2259. Oath. — Each and every person so appointed to take the census shall, 
before entering on the duties of his oiifice, take, before some magistrate, the 
following oath, to wit: "I, A. B., do solemnly swear (or affirm, as the case 
may be) that I will honestly, faithfully, and impartially, take a correct 
census of all the inhabitants residing within the portion of the county to 
which I have been appointed as census taker, and will, in all respects, truly 
perform all the duties with which I am charged: So help me, God." And a 



§ 2259 Civil Code Page 118 

certificate from the magistrate who shall administer the said oath that the 

same has been duly taken before him shall accompany and be delivered 

with each and eveiy return of the census. 

1932 Code, § 2259; Civ. C. '22. § 194; Civ. C. '12, § 192; Civ. C. '02, § 166; G. S. 81; 
R. S. 123; Con., Art. Ill, (15) 934, § 3. 

§ 2260. Duties. — It shall be the duty of each and every person appointed 
to take the census, to call personally on the head, or some member, of each 
family in the county, or portion of the county for which he or they shall 
have been appointed, and obtain from such head of a family, or member 
thereof, as aforesaid, the number of persons contained in such family, and 
such information as may be required and directed by the secretary of state. 
1932 Code, § 2260; Civ. C. '22, § 195; Civ. C. '12, § 193; Civ. C. '02, § 167; G. S. 82; 
R. S. 124; Con., Art. Ill, (15) 934, § 3. 

§ 2261. Members of families m.ust give information on oath — penalty. — 

Each head, or member, of a family, shall, when called on by the persons 

appointed to take the census, at their residence or place of business, make 

on oath or affirmation, a correct return of all persons of whom the family 

is composed, and also report such other information to said census taker as 

may be required by law; and the persons so appointed to take the census are 

hereby authorized to administer such oaths; and upon the failure of any 

person to make such returns or reports, when required, such person shall 

be subject to a penalty of twenty-five dollars, to be recovered in any court 

of competent jurisdiction. 

1932 Code, § 2261; Civ. C. '22, § 196; Civ. C. '12, § 194; Civ. C. '02, § 168; G. S. 83; 
R. S. 125; Con., Art. Ill, (15) 934, § 3. 

§ 2262. Returns must be deposited with county auditor under seal. — Upon 
the completion of such returns and reports, each census taker shall deposit 
the same, in a sealed package, with the auditor of his county, accompanied 
by a certificate, to be endorsed by some magistrate, purporting that the fol- 
lowing oath had been duly taken by such census taker previous to the de- 
livery of such package to said auditor, to wit: "I, A. B., do solemnly swear 
(or affirm, as the case may be) that this packet contains a just, true, cor- 
rect and impartial return of all the inhabitants of the census district to 
which I have been appointed, and a faithful report of such information as 
was required by the secretary of state, so far as it was practicable to obtain 
the same: So help me God." 

1932 Code, § 2262; Civ. C. '22, § 197; Civ. C. '12, § 195; Civ. C. '02, § 169; G. S. 84; 
R. S. 126; (15) 934. 

§ 2263. County divided into census districts — blanks and instructions — 
returns to secretary of state. — It shall be the duty of the census takers for 
the county, under the direction of the secretary of state, to divide their sev- 
eral counties into convenient districts for taking the census, to distribute 
blanks, books, and instructions to the census takers, to receive their re- 
turns, which shall be completed and forwarded on or before 15th day 
of September to the secretary of state, and to render such further assistance 
to said secretary in the premises as that officer may direct. 

1932 Code, § 2263; Civ. C. '22, § 198: Civ. C. '12, § 196; Civ. C. '02, § 170; G. S. 85; 
R. S. 127; (15) 934. 



Page 119 The Census § 2266 

§ 2264. Preparation of books, report and return of secretary of state. — It 

sRall be the duty of the secretary of state to have prepared and forwarded 
to the census takers of each county suitable books, blanks and instructions 
to facilitate the registration provided for herein, and the collection of such 
statistical information as the secretary of state may deem of sufficient im- 
portance to the people of this State; and when the census takers shall have 
made the returns hereinbefore provided for, the said secretary of state 
shall forthwith report the results of such registration to the Governor of 
the State for the time being, and shall make a collated return of the sta- 
tistics to the General Assembly within one week after the beginning of the 
next regular session. 

1932 Code, § 2264; Civ. C. '22, § 199; Civ. C. '12, § 197; Civ. C. '02, § 171; G. S. 86; 
R. S. 128; (15) 934. 

§ 2265. If census takers fail to comply with census law. Governor to have 
census taken. — The Governor of the State for the time being shall, imme- 
diately after receiving from the secretary of state the said report, examine 
the same, and in case it shall appear to him that any person or persons ap- 
pointed to take the census as aforesaid shall in anywise have failed to com- 
ply with the duties imposed on him or them, either in taking the census or 
in making returns, he shall forthwith cause the same to be taken and re- 
turned wherever such defaults shall have been made. 

1932 Code, § 2265; Civ. C. '22, § 200; Civ. C. '12, § 198; Civ. C. '02, § 172; G. S. 87; 
R. S. 129; (15) 934. 

§ 2268. Pay of census takers — secretary of state may employ assistance 
to make census returns. — The census takers employed in taking the census 
shall be entitled to receive as compensation in full for all services rendered 
the sum of five (5) cents for every name taken, registered and returned in 
their reports to the secretary of state — said compensation to be paid upon 
warrants to be drawn by the comptroller general whenever he shall have 
received satisfactory proof that the services of the claimant have been faith- 
fully rendered; and the secretary of state is hereby authorized to employ 
such clerical service as will be necessary to assist him in collating and mak- 
ing his returns to the Governor and General Assembly, such service to be 
paid, on the comptroller general's warrant, on the application of the secre- 
tary of state; provided, that the said clerical services shall not exceed the 
sum of three hundred dollars. 

1932 Code, § 2266; Civ. C. '22, § 201; Civ. C. '12, § 199; Civ. C. '02, § 173; G. S. 88; 
R. S. 130; (15) 934. 



§ 2267 



Civil Code 



Page 120 



Chapter 100. 
Chapter 101. 
Chapter 102. 
Chapter 103. 



Chapter 104. 
Chapter 105. 



TITLE 24 
Eleclions 

Qualification and Registration of Electors, § 2267. 
Voting Precincts, § 2296. 

Manner of Conducting Elections and Returning Votes, § 2298. 
Election of Senators and Representatives in Congress and 

Electors of President and Vice-President, § 2331. 
Election of County Officers, § 2350. 
Primary Elections, § 2352. 



CHAPTER 100 
Qualification and Registraiion of Electors 



2267. 

2268. 
2269. 
2270. 
2271. 
2272, 

2273. 
2274. 

2275, 



2270. 
2277. 
2278. 

2279. 
2280. 



Qualifications for registration after 
Jan. 1, 1898. 

Electors to be registered. 

Board of registration. 

Compensation. 

Books and blanks to be prepared. 

Opening and closing of books regu- 
lated. 

Appeal from denial of registration. 

Registered electors before January, 
1898. 

Boards to judge the legal qualifica- 
tion of applicants after January, 
1898. 

Enrollment of registered voters. 

Persons entitled to vote. 

Registered voters to be furnished 
with certificates. 

Transfer. 

Board to revise list of electors. 



2281. 



2282. 

2283. 
2284. 
2285, 
2286. 

2287. 

2288. 

2289. 
2290. 
2291. 
2292. 
2293. 
2294. 
2235. 



Clerk of court of general sessions 
report persons convicted of dis- 
qualifying crimes. 

Magistrate to report persons con- 
victed of disqualifying crimes. 

Reports. 

Places for voting. 

Registration books. 

Registration books furnished each 
precinct. 

Who entitled to vote in municipal 
elections. 

Registration for municipal elec- 
tions. 

Books, etc., to be furnished. 

Qualification for registration. 

Place of voting. 

Elector to have certificate. 

Managers of election. 

Oath required of applicant. 

Each township a polling precinct. 



§ 2267. Qualifications for registration after January 1. 1898 — persons dis- 
qualified. — Every citizen of this State and the United States twenty-one 
years of age and upwards, not laboring under disabilities named in the 
Constitution of 1895 of this State, who shall have been a resident in the 
State for two years, in the county one year, in the polling precinct in which 
the elector offers to vote four months before any election, and shall liave 
paid six months before any election any poll tax then due and payable, and 
who can both read and write any section of the said Constitution submitted 
to said elector by the registration officer or officers, or can show that he or 
she owns, and has paid all taxes collectible during the previous year on 
property in this State assessed at three hundred dollars or more, and who 
shall apply for registration, shall be registered: provided, that ministers 
in charge of an organized church and teachers of public schools shall be en- 
titled to vote after six months' residence in the State if otherwise qualified: 
provided, further, that persons who are idiots, insane, paupers supported at 
the public expense, and persons confined in any public prison shall be dis- 
qualified from being registered or voting: and provided, further, that per- 
sons convicted of burglary, arson, obtaining goods or money under false 



Page 121 



Qualification and Registration of Electors 



§ 2268 



pretenses, perjury, forgery, robbery, bribery, adultery, bigamy, wife-beat- 
ing, house-breaking, receiving stolen goods, breach of trust with fraudulent 
intent, fornication, sodomy, incest, asasult with intent to ravish, miscegena- 
tion and larceny, or crimes against the election laws, shall be disqualified 
from being registei'ed or voting, unless such disqualification shall have been 
removed by the pardon of the Governor. 

1932 Code, § 2267; Civ. C. '22, ? 202; Civ. C. '12, § 200; Civ. C. '02, § 174; 1896 (22) 
34, § 1; Con., Art. 2, § 4; 1921 (32) 268; Civ. C. '12, § 201; Civ. C. '02, § 175; Con., Art. 
2, § 2. 



Cross references. — As to municipal 
registrations, see § 2288. As to electors, 
see Const, art. 2, § 3 and note. As to 
qualifications for suffrage, see Const, art. 
2, § 4 and note. 

Constitutionality of section questioned. 
— In the dissenting opinion in the case 
of Butler v. Ellerbe^ 44 S. C, 256, 22 S. E, 
425, 108 Am. St. Rep. 841, 8 L. R. A. (N. 
S.) 124, 44 L. R. A. (N. S.) 201, L. R. A. 
1915D, 185, it was said that this section 
and the following sections pertaining to 
registration are null and void. See also, 
Mills V. Green, 67 F, 818, holding certain 
sections of the registration law in viola- 
tion of the 14th and 15th amendments. 

One general registration intended. — In 
the dissenting opinion in the case of 
Butler V. Ellerbe, 44 S. C. 256, 22 S. E. 
425, 108 Am. St. Rep. 841, 8 L. R. A. (N. 
S.) 124, 44 L. R. A. (N. S.) 201, L. R. A. 
1915D, 185, it was said that the manifest 
scope and intent of the legislation em- 
bodied in this section and those immedi- 
ately following is that there should be 
but one general registration of voters. 
See also. Mills v. Green, 67 F. 818. 



Necessary qualification to vote must 
be alleged in action against manager* 
for refusal to allow vote. — In an action 
against the managers of election for the 
refusal of the right to vote, the person so 
refused must allege the necessary quali- 
fications which are conditions precedent 
to his right to vote. Wiley v. Sinkler, 179 
U. S. 58, 21 S. Ct. 17, 45 L. Ed. 84; Logan 
v. Stanley, 95 S. C. 22, 78 S. E. 524. 

In an action against the managers of 
election for the refusal of the right to 
vote, registration is a necessary allega- 
tion. Wiley V. Sinkler, 179 U, S. 58, 21 
S. Ct. 17, 45 L. Ed. 84. 

But such qualifications apply only to 
the initial registration. — Veronee v. 
Charleston Consol. Ry., etc., Co., 152 S. 
C. 178, 149 S. E. 753. 

And do not confer a perpetual status 
as a qualified elector. — They do not con- 
fer upon him a perpetual status as a 
qualified elector except as to those who 
were registered prior to January 1, 1898. 
Veronee v. Charleston Consol. Ry., etc., 
Co., 152 S. C. 178, 149 S. E. 753. 



§ 2268. Electors lo he registered. — No person shall be allowed to vote at 
any election hereafter to be held unless he or she shall have been registered 
as herein required. 

1932 Code, § 2268; Civ. C. '22, § 203; Civ. C. '12, § 201; Civ. C. '02, § 175; 1896 (22) 
34; Con., Art. 2, § 2. 



Editor's note. — Certain portions of the 
former registration laws, this section in- 
cluded, were declared to be in violation 
of the 14th and 15th amendments. Mills 
V. Green, 67 F. 818. The dissenting opin- 
ion in Butler v. Ellerbe, 44 S. C. 256, 22 
S. E. 425, 108 Am. St. Rep. 841, 8 L. R. A. 
(N. S.) 124, 44 L. R. A. (N. S.) 201, L. R. 
A. 1915D, 185, also considers the ques- 
tion of the constitutionality of the regis- 
tration laws. 

Constitutionality of section cannot be 
attacked by those v/ho do not allege 
prior registration or attempted registra- 
tion. — One who does not allege that he 
was registered or does not allege that 
he made application to be registered, but 
who may have been entitled to apply 
for registration is not in such a position 



that he may impugn the constitutional- 
ity of this and the following sections, on 
the grounds that it in effect required a 
longer residence in t"he county than re- 
quired by the Constitution of the State, 
and that it in other ways impeded the 
exercise of the constitutional right of 
voting. Wiley v. Sinkler, 179 U. S. 58, 21 
S. Ct. 17, 45 L. Ed. 84. 

And an injunction based on the 
grounds of unconstitutionality of section 
will not lie. — And injunction at the in- 
stance of a voter to restrain a supervisor 
of registration from turning his registra- 
tion book over to the manager of elec- 
tion based on the grounds that this sec- 
tion is unconstitutional will not lie. Ex 
parte Lumsden, 41 S. C. 553, 19 S. E. 749, 
750. 



§ 2269 Civil Code Page 122 

§ 22G9. Board of registration — appointment — term — duties and powers. — 

Between the first day of January and the fifteenth day of March, eighteen 
hundred and ninety-eight, and between said dates in every second year 
thereafter, the Governor shall appoint, by and with the advice and consent 
of the Senate, if in session, and if not in session subject to its approval at its 
next session, subject to removal by the Governor for incapacity, miscon- 
duct or neglect of duty, three competent and discreet persons in each 
county, who shall be citizens and qualified electors thereof, and who shall 

be known as the board of registration of County, whose duty 

it shall be to register and to conduct the registration of the electors who 
shall apply for registration in such county as herein required. Their office 
shall be at the county seat, and they shall keep record of all their official 
acts and proceedings. Their term of olSce shall be for two years from the 
date of their appointment, and they shall continue in office until their suc- 
cessors shall have been appointed and shall qualify: provided, that in case of 
a vacancy from any cause in the office of board of registration, the Governor 
shall fill such vacancy, by and with the consent of the Senate as aforesaid. 
Provided, that in the county of Georgetown the said members shall organize 
by electing one of their number as chairman and another as secretary. 

1932 Code, § 2269; Civ. C. '22, § 204; Civ. C. '12, § 202; Civ. C. '02, § 176; 1911 (27) 
228; 1896 (22) 34, § 4; amd. by 1898 (22) 703; 1934 (38) 1267; 1940 (41) 1679. 

See § 2278 and notes thereunder. the right and povi^er to correct any mis- 
Governor given the power of appoint- takes or irregularity in the appointment 
ment when the senate is not in session. — of a supervisor. State v. Tollison, 100 S. 
This section manifestly gives the Gov- C. 165, 84 S. E. 819. 

ernor the right to appoint when the sen- Regularity of appointment may be 
ate is not in session, and his appointees questioned by consulting the journals. — 
can hold under that appointment until The court may go beyond and behind an 
it is confirmed by the senate for two appointment which has been duly en- 
years from the date of the appointment, rolled and ratified by the two houses 
or the holding terminated by the sen- and signed by the proper persons, and 
ate's failure to approve. And when in may consult the journals and see that 
session such appointees are entitled to there has been no irregularities or mis- 
compensation as against the old mem- takes in such appointment. State v. Tol- 
bers who refused to give up their office lison, 100 S. C. 165, 84 S. E. 819, quoting 
from the time of appointment to the non- approvingly from State v. Piatt, 2 S. C. 
confirmation. MitcheU v. Jones, 94 S. C. 150, 16 Am. Rep. 647, 51 Am. Dec. 620, 
487, 78 S. E. 528, L. R. A. 1917A, 240, 85 Am. Dec. 358, 47 Am. St. Rep. 820, 23 
Ann. Cas. 15A, 531. L. R. A. 345, Ann. Cas. 16D, 79, and 
Senate given power to correct mis- State v. Hagood. 13 S. C. 46, 88 Am. Dec. 
takes in the appointment of the super- 386, 47 Am. St. Rep. 820, 23 L. R. A. 
visor. — Under this section the senate has 344. 

§ 2270. Compensation. — The compensation of each member of the board 
of registration to be appointed under section 2269, shall be two hundred 
($200.00) dollars for each election year and seventy-five ($75.00) dollars for 
each off year. The said compensation or salaries shall be paid quarterly by 
the state treasurer upon the warrant of the comptroller general: The said 
boards of registration shall keep their offices open on the days required by 
law from nine o'clock in the forenoon until five o'clock in the afternoon. 

1932 Code, § 2270; Civ. C. '22, § 205; Civ. C. '12, § 203; Civ. C. '02, § 177; 1896 (22) 
34; 1898 (22) 704; 1917 (30) 49; 1928 (35) 1160. 

§ 2271. Books and blanks to be prepared. — The secretary of state shall 
cause to be prepared a sufficient number of registration books and blanks. 



Page 123 Qualification and Registration of Electors § 2272 

so that there shall be two of said books for each voting place in each voting 
precinct in each county, which books shall be ruled in columns, with proper 
headings, so as to indicate the name, age and place of residence of each reg- 
istered elector in such polling precinct, with a separate column at the right 
side of the page for such entries or remarks as may be necessary. He shall 
also cause to be prepared two books for each county, in which shall be en- 
tered the names of all persons registered up to the first day of January, 
eighteen hundred and ninety-eight, which laooks, when prepared by the 
board of registration, to be appointed under section 3 of an act to provide 
for the registration of all electors in this State qualified to vote in state, 
county, municipal, congressional and presidential elections, approved 5th 
March, 1896, and sworn to by the members of said boards, shall be filed on 
or before February 1st, eighteen hundred and ninety-eight, one in the office 
of the secretary of state and one in the office of the clerk of the court of 
common pleas for each county. He shall also cause to be prepared such 
books and blanks as may be necessary for the registration of electors after 
the first of January, eighteen hundred and ninety-eight, and he shall at any 
time provide additional books or blanks to supply the places of such as may 
be defaced, destroyed, mutilated or filled up. 

1932 Code, § 2271; Civ. C. '22, § 206; Civ. C. '12, § 204; Civ. C. '02, § 178; 1896 (22) 
36, § 6. 

§ 2272. Opening and closing of books regulated. — The supervisors of regis- 
tration for the several counties of this State shall in every general election 
year, or in any year in which any special election is to be held subsequent 
to the first day of September, hold in each and every town, city, or indus- 
trial community containing three hundred inhabitants or more, in their re- 
spective counties, at such time as may be designated by the board of regis- 
tration, after two weeks' notice published or posted in such town or city, 
one meeting, at which shall be registered such qualified electors of the 
county as may present themselves. The books of registration shall also be 
open on the first Monday of each month, at the court house, for the regis- 
tration of electors entitled to registration under said Constitution, and be 
kept open for three successive days in each and every month until thirty 
days before a general election, when they shall be closed until the general 
election shall have taken place; provided, that such persons as shall be- 
come of age during the said thirty days shall be entitled to registration be- 
fore the closing of books, if otherwise qualified. After each general election 
the registration books shall be opened for the registration of electors en- 
titled to registration under the Constitution, on the first Monday in each 
month, at the court house, until thirty days preceding any general election, 
when the same shall be closed until said general election shall have taken 
place. The registration books shall be in like manner closed thirty days be- 
fore any special election. In those counties of this State having more than 
fifty thousand inhabitants, as shown by the last preceding United States 
census, in every general election year, when the registration books are 
opened in the month of August, they shall be kept open continuously every 
day except Sunday, at the court house, up to and including the 15th day of 
August of said year for the registration of qualified electors, and this par- 
ticular provision shall in no wise affect the registration of electors in the 



§ 2272 Civil Code Page 124 

counties having less than fifty thousand inhabitants, and any additional 
cost incurred by reason of the particular provision in regard to keeping of 
books open in August in those counties of over fifty thousand inhabitants 
shall be paid by such respective counties. In Sumter County the supervisor 
of registration may attend at least one day at some public place in each vot- 
ing precinct in said county, of which due notice shall be given: provided, in 
Horry County the supervisor of registration shall attend at least one day 
at some public place in each township in said county, after giving two 
weeks' notice of such meeting. Provided, that in Richland County the su- 
pervisors of registration may attend two days at different public places in 
each township in said county in precincts other than those in the city of 
Columbia, of which due notice shall be given. Provided, that in Spartan- 
burg County the supervisors of registration open the books of registration 
on July 15th, and remain open continuously every day except Sunday to, 
and including, August 15th. 

1932 Code, § 2272; Civ. C. '22, §207; Civ. C. '12, § 205; Civ. C. '02, § 179; 1907 (25) 
648; 1901 (23) 612; 1896 (22) 37, § 7; 1921 (32) 218; 1928 (35) 1191; 1936 (39) 1384. 

As to the opening and closing of the such persons as shall become entitled to 

registration books in municipal elections, register after the next election. Butler 

see § 2288. v. Ellerbe, 44 S. C. 256, 22 S. E. 425, 108 

Re-opening of registration books pro- Am. St. Rep. 841, 8 L. R. A. (N. S.) 124, 

hibited except as to persons entitled to 44 L. R. A. (N. S.) 201, L. R. A. 1915D, 

register after next election. — The Ian- 185. 

guage of this section is prohibitory and See generally. Mills v. Green, 67 F. 

forbids re-opening the registration books 818. 
except for the purpose of registration of 

§ 2273. Appeal from denial of registration. — The boards of registration to 
be appointed under section 2269 shall up to and including the first of Jan- 
uary, 1898, judge of the qualifications of all applicants for registration. Any 
person denied registration shall have the right of appeal from the decision 
of the board of registration denying him registration to the court of com- 
mon pleas of the county or any judge thereof, and thence to the Supreme 
Court; and on such appeal the hearing shall be de novo. Any person denied 
registration and desiring to appeal must within ten days after the decision 
of the board of registration is made file with the said board a written notice 
of such notice of his intention to appeal therefrom. After the expiration of 
ten days from the filing of such notice of intention to appeal the board of 
registration shall file with the clerk of the court of common pleas for the 
county the notice of intention to appeal and any papers in their possession 
relating to the case, and a report of the case if they deem proper. The clerk 
of the court shall file the same and enter the case on a special docket to be 
known as calendar No. 4. If the applicant desires the appeal to be heard by 
a judge at chambers he shall give every member of the board of registra- 
tion four days' written notice of the time and place of the hearing. From 
the decision of the court of common pleas, or any judge thereof, the appel- 
lant or any duly qualified elector of the county may further appeal to the 
Supreme Court by filing a written notice of his intention to appeal there- 
from in the office of the clerk of the court of common pleas within ten days 
after such decision is filed, and within said time serving a copy of such no- 
tice on every member of the board of registration. Thereupon the clerk of 



Page 125 Qualification ane Registration of Electors § 2275 

the court of common pleas shall certify all the papers in the case to the clerk 
of the Supreme Court within ten days after filing of such notice of intention 
to appeal. The clerk of the Supreme Court shall place the case on a special 
docket, and it shall come up for hearing upon the call thereof, under such 
rules as the Supreme Court may make. If such appeal be filed with the 
clerk of the Supreme Court at a time that a session thereof will not be held 
between the date of filing and an election, at which the appellant will be 
entitled to vote if registered, the Chief Justice, or, if he is unable to act or 
disqualified, the senior associate justice, shall call an extra term of the 
court to hear and determine the case. 

1932 Code, § 2273; Civ. C. '22, § 208; Civ. C. '12, § 206; Civ. C. '02, § 180; 1896 (22) 
38, § 8. 

See § 2280 and note there placed. v. West Greenville, 146 S. C. 338, 144 S. 

Registration is conclusive evidence of E. 62. 

qualifications of elector. — The provisions And registration does not necessarily 

of this section mal<e manifest the inten- entitle elector to vote. — Registration 

tion that registration by the proper of- alone on the possession of a registration 

ficers is conclusive evidence of the qual- certificate does not necessarily entitle 

ifications of the elector, therefor, until the holder thereof to vote because a 

reversed or set aside in the manner pre- registered elector may be denied the 

scribed for which ample time and op- right to vote on other grounds. Rawl v. 

portunity is allowed. Rawl v. McCown, McCown, 97 S. C. 1, 81 S. E. 958, Ann. 

97 S. C. 1, 81 S. E. 958, Ann. Cas. 15A, Cas. 15A, 1010, Ann. Cas. 16E, 408, cited 

1010, Ann. Cas. 16E, 408, cited in Hunter in Hunter v. West Greenville, 146 S. C. 

V. West Greenville, 146 S. C. 338, 144 S. 338, 144 S. E. 62. 

E. 62. And the vote may be challenged at 
But is conclusive only as to collateral the polls or in a contested election. — 
attacks at the time of registration. — The vote of the elector may, however. 
Registration by proper officers is con- be challenged at the polls, or on contest 
elusive to the extent that collateral at- of the election for any other cause which 
tack upon or inquiry into the qualifica- makes it an illegal vote. Rawl v. Mo- 
tions of the elector at the time of regis- Cown, 97 S. C. 1, 81 S. E. 958, Ann. Cas. 
tration is prohibited. Rawl v. McCown, 15A, 1010, Ann. Cas. 16E, 408, cited in 
97 S. C. 1, 81 S. E. 958, Ann. Cas. 15A, Hunter v. West Greenville, 146 S. C. 
1010, Ann. Cas. 16E, 408, cited in Hunter 338, 144 S. E. 62. 

§ 2274. Registered electors before January, 1898, remain so — establish- 
ment of right to vote. — All persons registered on or before January first, 
eighteen hundred and ninety-eight, shall remain during life qualified elec- 
tors, unless afterwards disqualified by the provisions of the said Constitu- 
tion. The certificate of the clerk of the court, or of the secretary of state, 
that the name of any person appears on the books or records hereinbefore 
required to be filed in their respective offices by the boards of registration 
shall be sufficient evidence to establish the right of such person to any sub- 
sequent registration and the franchise under the limitations imposed in the 
said Constitution. 

1932 Code, § 2274; Civ. C. '22, § 209; Civ. C. '12, § 207; Civ. C. '02, § 181; 1896 (22) 
38, § 9. 

§ 2275. Boards to judge the legal qualifications of applicants after Jan- 
uary, 1898 — appeals. — After the first of January, eighteen hundred and 
ninety-eight, the board of registration to be appointed under section 2269 
shall judge of the legal qualifications of all applicants for registration. From 
their decision appeals may be taken to the court of common pleas, or any 
judge thereof, and thence to the Supreme Court, and the mode of appeal 



§ 2775 Civil Code Page 126 

shall be the same as prescribed in section 2273. 

1932 Code, § 2275; Civ. C, '22, § 210; Civ. C. '12, § 208; Civ. C. '02, § 182; 1896 (22) 
38, § 10, amd. by 1898 (22) 704. 

See § 2273 and note thereto. 

§ 2276. Enrollment of registered voters — when made — Colleton County. — 

An enrollment of persons, not previously registered, and entitled to regis- 
tration, shall be made annually by the board of registration until the year 
nineteen hundred and eight, when an enrollment of all electors shall be 
made, and thereafter there shall be the same annual enrollment of electors 
and the same general enrollment of electors every tenth year, as above 
provided: provided, that for the purpose of enrollment and revision of the 
lists of electors in Colleton County, the board of registration of said county 
shall hold sessions, after two weeks' advertisement, for at least one day, at 
the following places, to wit: Smoaks, Ashton, Bells, Hendersonville, Cot- 
tageville and Adams Run. 

1932 Code, § 2276; Civ. C. '22, § 211; Civ. C. '12, § 209; Civ. C. '02, § 183; 1908 (25) 
1019; (22) 38, 705. 

An elector may register at any time wise qualified. Veronee v. Charleston 

during the tenth year.— Under this sec- Consol. Ry., etc., Co., 152 S. C. 178, 149 

tion the elector has the right to register S. E. 753. 

at any time during the tenth year. As it was not intended to disqualify 

Veronee v. Charleston Consol. Ry., etc., persons previously registered. — It was 

Co., 152 S. C. 178, 149 S. E. 753. not intended to disqualify as jurors per- 

And is eligible for jury duty if other- sons previously duly registered who did 

wise qualified. — The elector is eligible not immediately register at the expira- 

for jury duty any time during the tenth tion of the 10 year period. Veronee v. 

year although he has not registered Charleston Consol. Ry., etc., Co., 152 S. 

anew, provided of course if he is other- C. 178, 149 S. E. 753. 

§ 2277. Persons entitled to vote at next election after application, entitled 
to be registered. — In case any person shall not have attained the age of 
twenty-one years before the closing of the books of registration preceding 
any election, and shall attain such age before such election, and shall ap- 
pear before the board of registration, and shall make application under oath 
to the facts above stated entitling said person to registration, if said person 
be otherwise duly qualified, the board of registration shall register such 
applicant. Any person not laboring under the disabilities named in the Con- 
stitution and whose qualifications as an elector will be completed after the 
closing of the registration books, but before the next election, shall have 
the right to apply for and secure a registration certificate at any time with- 
in sixty days immediately preceding the closing of such books. From the 
decision of the board of registration a like appeal may be taken as in other 
cases and in like manner. 

1932 Code, § 2277; Civ. C. '22, § 212; Civ. C. '12, § 210; Civ. C. '02, § 184; (22) 38, 705. 

§ 2278. Registered voters to be furnished with certificates. — Each elector 
registered as aforesaid shall thereupon be furnished by the board of regis- 
tration if registered before or on the first of January, 1898, or by the boards 
of registration if registered after the first day of January, 1898, with a cer- 
tificate of registration, which shall contain a statement of his name, age and 
place of residence as entered in the registration books, and such certificate 
shall be signed by at least two of the members of the board of registration. 
The certificate shall be of the following form: 



Page 127 Qualification and Registration of Electors 

STATE OF SOUTH CAROLINA 



§ 2279 



Registration Certificate No. , 

This is to certify that is a registered elector of the election dis- 
trict of County of resides in .._ ..township 

or parish or ward, is _- years of age, and is entitled to vote at 

voting place, in .„ polling precinct, if otherwise qualified. 

Registered on the day of , 19 _ 



Members of the Board of Registration of County. 

1932 Code, § 2278; Civ. C. "22, § 213; Civ. C. '12, § 211; Civ. C. '02, § 185; (22) 38, 705. 



As to necessity of presenting certifi- 
cate to the managers of election, see § 
2285 and note thereto. 

Primary purpose of certificate is to 
secure registration. — Such a certificate 
is primarily for the purpose of securing 
registration, registration having been se- 
cured the necessary certificate must fol- 
low. State v. State Board, 78 S. C. 461, 
59 S. E. 145, 14 L. R. A. (N. S.) 850, 
Ann. Cas. 16E, 413. 

But the underlying reason for the sec- 
tion is the prevention of fraud. — This 
section has for its underlying reason the 
intelligent conduct of elections, the pre- 
vention of fraud and other like objects. 
State V. State Board. 78 S. C. 461, 59 S. E. 
145, 14 L. R. A. (N. S.) 850, Ann. Cas. 
16E, 413. 

Production of certificate is a condition 
precedent to right to vote. — Where an 
elector through negligence, or for other 
reasons, fails to secure his certificate, 
hard as it may seem in some cases, yet 
he must pay the penalty, namely, the 
denial of the right to cast his ballot. 
State V. State Board, 78 S. C. 461, 59 S. 
E. 145, 14 L. R. A. (N. S.) 850, Ann. Cas. 
16E, 413. 

And clerk's certificate that voter's 
name appears on the list of registered 
electors is not sufficient. — The clerk's 



certificate that the voter's name appears 
on the list of registered electors fur- 
nished him is not a substitute for a 
registration certificate such as entitles 
the voter to vote under this section, but 
is only evidence of his right to register 
and obtain the necessary certificate. 
State v. State Board, 78 S. C. 461, 59 S. 
E. 145, 14 L. R. A. (N. S.) 850, Ann. Cas. 
16E, 413. 

Members of county board of registra- 
tion perform a quasi-judicial duty in is- 
suing certificates of registration to vot- 
ers. State V. Bibbs, 192 S. C. 231, 6 S. E. 
(2d) 276. 

Hence requirement that certificate be 
signed by two members of board of reg- 
istration is not complied with by dele- 
gating sienature of their names to a 
clerk. Ibid. 

And grand jury returning murder 
indictment was not legally qualified, 
where members thereof held certificates 
of registration signed by the clerk mere- 
ly. Ibid. 

Duplicate certificates cannot be issued, 
but new ones may be where certificate 
is lost, mutilated, or destroyed; new cer- 
tificate issued will be considered valid- 
ly issued in absence of evidence to con- 
trary. Ibid. 



§ 2279. Transfer — renew certificates. 

(1) Voters moving from one county to another. — In case of the removal of 
an elector from one county to another he shall notify the board of reg- 
istration of the county to which he has removed, presenting his regis- 
tration certificate for the county from which he has removed. The said 
board of registration shall take the name of such elector and the num- 
ber of his certificate, and ascertain in writing from the board of reg- 
istration of the county from which such elector has removed whether 
he is a duly registered elector of latter county. If found to be duly 
registered the board of the county to which such elector has removed 
shall register such elector, if otherwise qualified, and notify the 
board of the county from which he has removed that he has been so regis- 



§ 2279 Civil Code Page 128 

tered, whereupon his name shall be stricken from the books of the latter 
county. 

(2) Renewal of certificate. — Every registered elector shall be entitled 
to a renewal of his certificate without fee or charge, when the same be- 
comes defaced or mutilated, upon the surrender of such defaced or muti- 
lated certificate to the board of registration, if he is still a qualified elector 
under the provisions of said Constitution or if he has been registered under 
said provisions before the 1st of January, 1898. In case of the loss of or de- 
struction of a certificate, any elector registered on or before the first of Jan- 
uary, 1898, shall be entitled to another certificate of registration upon ap- 
plication and proof of destruction or loss on presenting to the board of 
registration a certificate of the clerk of the court of common pleas of his 
county, or of the secretary of state, that his name appears as a registered 
voter on the books or records filed in their respective offices, if still other- 
wise qualified. And any elector registered after the first of January, 1898, 
shall be entitled to another certificate of registration, upon application and 
proof of such destruction or loss, if his name appears upon the annual or 
general enrollment made by the board of registration, and if otherwise 
still qualified. Any such elector shall have a like right of appeal from the 
decision of the board of registration as in case of original registration. 

1932 Code, § 2279; Civ. C. '22, § 214: Civ. C. '12, § 212; Civ. C. '02, § 186; 1896 (22) 

40, § 14; 1896 (22) 41, § 15. 

Cross references. — As to registration for the said provision only has refer- 

being conclusive evidence of the exist- ence to the adding, transferring, or al- 

ence of the qualifications of elector's teration of names on the books. Smith 

right to vote, see § 2273 and note thereto, v. Saye, 130 S. C. 20, 125 S. E. 269, 275. 

See also § 2286 and note thereto. See § 2272 as to the opening and closing 

Persons registered prior to 1898 need of the books. 

not appear on the books. — Persons who Mere irregularity in the issuance of 

were registered prior to 1898 may vote certificates of registration is not neces- 

although their names do not appear on sarily fatal to the election. State v. Jen- 

the books. State v. Jennings, 79 S. C. 246, nings, 79 S. C. 246, 60 S. E. 699. 

60 S. E. 699. The clerk's certificate does not give 

There is nothing in this section limit- the holder a right to vote. State v. State 

ing the time in which the second certifi- Board, 78 S. C. 461, 59 S. E. 145, 14 L. 

cate shall be issued. Smith v. Saye, 130 R. A. (N. S.) 850, Ann. Cas. 16E, 413. 

S. C. 20, 125 S. E. 269, 275. It is only proof of his right to register. 

The fact that the constitution and the State v. State Board, 78 S. C. 461, 59 S. 

statutes require that the registration E. 145, 14 L. R. A. (N. S.) 850, Ann. Cas. 

books shall be closed 30 days prior to 16E, 413. 
any election does not affect this view; 

§ 2280. Board to revise list of electors — right of appeal. — The board of reg- 
istration shall revise the list of registered electors at least ten days preced- 
ing each election, and shall erase therefrom the names of all registered 
electors who may have become disqualified, or who, upon satisfactory evi- 
dence, may appear to have died, or removed from their respective counties, 
or who may have been illegally or fraudulently registered: provided, that 
any one who may deem himself injured by such an act may have the same 
right of appeal to the court of common pleas or any judge thereof, as here- 
inbefore provided for persons who have been denied registration. 

1932 Code, § 2280; Civ. C. '22, § 215; Civ. C. '12, § 213; Civ. C. '02, § 187; 1896 (22) 

41, § 16. 



Page 129 Qualification and Registration of Electors § 2283 

Section has been said to be unreason- fore, be regarded as either reasonable or 

able. — In the dissenting opinion in the just. See also, Mills v. Green, 67 F. 818, 

case of Butler v. Ellerbe, 44 S. C. 256, 22 holding certain sections of the registra- 

S. E. 425, 108 Am. St. Rep. 841, 8 L. R. tion law in violation of the 14th and 15th 

A. (N. S.) 124. 44 L. R. A. (N. S.) 201, L. amendments. 

R. A. 1915D, 185, it was said that the See generally, Rawl v. McCown, 97 S. 

revision thus expressly provided for is C. 1, 81 S. E. 958, Ann. Cas. 15A, 1010, 

altogether one-sided and cannot, there- Ann. Cas. 16E, 408. 

§ 2281. Clerk of court of general sessions to report persons convicted of 
disqualifying crimes. — The clerk of the court of general sessions and com- 
mon pleas for each county shall on or before the fifteenth day of October, 
1902, and biennially thereafter on or before the same day of the same 
month, make out and report to the boards of registration for their respec- 
tive counties a complete list of all persons convicted prior to the first day 
of October, 1896, and during every two years thereafter of the following 
offenses, to wit: burglary, arson, obtaining goods or money under false pre- 
tenses, perjury, forgery, robbery, bribery, adultery, bigamy, wife-beating, 
housebreaking, receiving stolen goods, breach of trust with fraudulent in- 
tent, fornication, sodomy, incest, assault with intent to ravish, miscegena- 
tion, and larceny, or crimes against the election laws. Such report must be 
accompanied by the certificate of the clerk that the report is correct as ap- 
pears from the records of his office. 

1932 Code, § 2281; Civ. C. '22, § 216; Civ. C. '12, § 214; Civ. C. '02, § 188; 1896 (22) 
42, § 17. 

§ 2282. Magistrates to report persons convicted of disqualifying crimes. — 

Every magistrate in the State shall on or before the fifteenth day of Oc- 
tober, 1902, and biennially thereafter on or before the same day of the same 
month, make out under his hand and seal, and report to the board of regis- 
tration of his county, a complete list of all the persons convicted before him 
of any of the offenses mentioned in section 2281 prior to the first day of 
October, 1902, and during everj' two years thereafter, or before any of his 
predecessors, whose trial docket is in his possession during the two pre- 
ceding years, or the period following his last previous report, or the last 
previous report by his predecessor. Any magistrate or clerk of the court 
who shall fail to make or neglect to make such report as required by this 
and section 2281 shall forfeit and pay to the county in which he holds his 
office the sum of fifty dollars for each and every such failure or neglect to 
make such report. 

1932 Code, § 2282; Civ. C. '22, § 217; Civ. C. '12, § 215; Civ. C. '02, § 189; 1896 (22) 
42, § 18. 

§ 2283. Reports of conviction prima facie evidence — denial of registration 
and vote. — The reports provided for in the two preceding sections shall be 
received by the board of registration as prima facie evidence of the facts 
stated therein, and the said board shall immediately erase the names of 
all such persons from the registration books or records in their county, 
and such person shall not be thereafter allowed to register or to vote un- 



n.-s.c.-5 



§ 2283 Civil Code Page 130 

less such person shall pi'esent to the board a pardon from the Governor or 
shall prove that they were never convicted of the offenses stated in such 
certificate, in which cases their names shall thereupon be restored to the 
registration books or records as completely and effectually as if it had never 
been stricken therefrom. The said boards are required whenever the 
names of any electors are thus stricken from the books of registration to 
furnish a list of such names to the clerk of court and the secretary of state, 
and they shall erase from the record of registered electors on file in their 
respective offices the names of such electors. 

1932 Code, § 2283; Civ. C. '22, § 218; Civ. C. '12, § 216; Civ. C. '02, § 190; 1896 (22) 
43, § 19. 

§ 2284. Places for voting — removal from one voting place to another. — 

Every elector shall vote at the polling place in the polling precinct at which 
and in which his registration certificate entitled him to vote. When a new 
voting precinct is established by law it shall be the duty of the board of 
registration to transfer from the books of registration the names of such 
electors registered to vote in other voting precincts as should hereunder 
register and vote in the new voting precinct, and to issue to such electors 
as may apply new registration certificates for such new polling precinct, 
and such electors shall thereafter vote in the new polling precinct to which 
they have been transferred. In case of the removal of an elector from one 
precinct to another in the same county, such elector shall notify the board 
of registration of such county, and surrender his certificate. And the said 
board shall note the fact upon the proper book and give to the elector a 
certificate for registration for the precinct into which he has removed. 
When one voting place has been changed to another in the same township 
or polling precinct, or where the name of the voting place has been changed 
since the last general election, the registration of electors for the former 
voting place shall be valid and effectual for the new voting place. Any reg- 
istered elector who may reside nearer to a voting place in his polling 
precint than the one at which he is entitled to vote, and desires to vote at 
such nearer voting place, shall, upon the surrender of his certificate of reg- 
istration, be entitled to a new certificate entitling him to vote at such nearer 
voting place. 

1932 Code, § 2284; Civ. C. '22, § 219; Civ. C. '12, § 217; Civ. C. '02, § 191; 1896 (22) 
43, § 20. 

See § 2295 and note thereto. or vote without a transfer of registra- 

Editor's note. — Under the prior word- tion. See Butler v. Ellerbe, 44 S. C. 256, 

ing of this section it was provided that 22 S. E. 425. 108 Am. St. Rep. 841, 8 L. R. 

an elector moving from one residence, A. (N. S.) 124, 44 L. R. A. (N. S.) 201, L. 

precinct, parish ward, or county to an- R. A. 1915D, 185. 

other should not be allowed to register 

§ 2285. Registration books deposited with clerk of court. — The board of 
registration shall deposit the books and other records of registration for 
safe-keeping in the office of the clerk of the court of common pleas for 
their county, who shall keep the same with the other records in said office. 
The registration books and records shall be public records open to the in- 
spection of any citizen at all times, and shall not be removed from the 
office of the clerk of the court by any person except the board of registra- 
tion who are authorized to take and keep the same as long as may be nee 



Page 131 Qualification and Registration of Electors § 2286 

essary to enable them to perform the duties herein imposed on them: pro- 
vided, that the books and records of registration shall not be kept anywhere 
else than in the office of the clerk of the court of common pleas or in the 
office of the board of registration except when used by the board in the 
several polling precincts as required by this chapter. 

1932 Code, § 2285; Civ. C. '22, S 220; Civ. C. '12, § 218; Civ. C. '02, § 192; 1896 (22) 
44, § 21. 

For case where registration books "dis- C. 535, 172 S. E. 692. 
appeared." see State v. Gregory, 171 S. 

§ 2286. Registration books furnished each, precinct — right to vote — books 
given to managers. — Immediately preceding each general election or any 
special election, the board of registration shall furnish to the commis- 
sioners of election for their county two registration books for each polling 
precinct in their county, containing in each the names of all electoi's en- 
titled to vote at each precinct; and no elector shall vote in any polling pre- 
cinct unless his name appears on the registration books for that precinct: 
proinded, that in case the name of any registered elector does not appear, 
or incorrectly appears, on the registration books of his polling precinct, he 
shall, nevertheless, be entitled to vote upon the production and presenta- 
tion to the managers of election of such precinct (in addition to his regis- 
tration certificate) of a certificate of tlie clerk of court of common pleas 
that his name is enrolled in the registration book or record of his county 
on file in said clerk's office, or a certificate of the secretary of state that his 
name is enrolled in the registration book or record of his county on file in 
the office of the secretary of state, or prior to the filing of such books or rec- 
ords in or before the first day of February, 1898, in the office of the clerk 
and secretary of state a certificate of a member of the board of registra- 
tion of his county that his name is enrolled on the county registration book 
or records; and it shall be the duty of the clerk or the secretary of state, 
or a member of the board of registration, to furnish such certificate with- 
out cost or charge upon demand of any such elector whose name appears 
upon the registration books or records of his county on file in the office of 
the clerk of court or in the offi.ce of secretary of state. The commissioners 
of election shall turn over said books to the managers of election of each 
polling precinct, who shall be responsible for the care and custody of said 
books and the return thereof to the commissioners within three days after 
such election. The commissioners of election shall return such books to 
the board of registration within twenty days after such election. 

1932 Code, § 2286; Civ. C. '22, !i 221; Civ. C. '12," i^ 219; Civ. C. '02, § 193; 1896 (22) 
44, § 22. 

As to clerk's certificate as showing the against illegal voting. Wright v. State 

right to register, see § 2279 and note Board, 76 S. C. 574, 57 S. E. 536. 

thereto. Hence the section is not unconstitu- 

This section adds no additional con- tional. — The provisions of this section do 

stitutional qualifications to the right of not amount to such an extension of the 

suffrage. — Wright v. State Board, 76 S. constitutional qualifications as to render 

C. 574, 57 S. E. 536. the section unconstitutional. Wright v. 

It merely requires proof of the con- State Board. 76 S. C. 574, 57 S .E. 536. 

stitutional qualifications. — The provi- In the dissenting opinion in the case 

sions herein provided regulate the right of Butler v. Ellerbe, 44 S. C. 256, 22 S. E. 

of suffrage by requiring proof of the 425, 108 Am. St. Rep. 841, 8 L. R. A. (N. 

constitutional qualifications as a pre- S.) 124, 44 L. R. A. (N. S.) 201, L. R. A. 

requisite to voting, and a safeguard 1915D, 185, it was said concerning this 



S 2286 



Civil Code 



Page 132 



section that such double requirement, 
that is, exhibiting the registration cer- 
tificate, and the appearance of the name 
of the voter on the list furnished the 
manager of election, is unnecessarily- 
burdensome and is well calculated to 
impede the exercise of the right of suf- 
frage, and sometimes entirely defeat 
such right without any fault on the part 
of the voter. 

The provisions of this section are man- 
datory. Wright V. State Board, 76 S. C. 
574. 57 S. E. 536. 

And votes cast without compliance 
therewith are invalid. Wright v. State 



Board, 76 S. C. 574, 57 S. E. 536. 

Production of registration certificate is 
a condition precedent to voting. — The 

conclusion is inevitable that it was the 
intention of the law makers that the 
possession of a registration certificate 
should be held to be a qualification for 
suffrage and that its production at the 
polls should be a condition precedent to 
the exercise of the franchise. Wright v. 
State Board, 76 S. C. 574, 57 S. E. 536. 

See generally, as to clerk's certificate 
as registration of voter. State v. Jen- 
nings, 79 S. C. 246, 60 S. E. 699. 



§ 2287. Who entitled to vote in municipal elections. — Every citizen of 
this State and of the United States of the age of twenty-one years and up- 
wards, having all the qualifications mentioned in section 2267, and who 
has resided within the corporate limits of any incorporated city or town in 
'this State for four months previous to any municipal election, and has 
paid all taxes due and collectible for the preceding fiscal year, and who has 
been registered as hereinafter required, shall be entitled to vote at all mu- 
nicipal elections of his city or town. 

1932 Code, § 2287; Civ. C. '22, § 222; Civ. C. "12, § 220; Civ. C. '02, § 194; (22) 44, § 23. 



See § 12, article II, State Constitution. 

Different conduct for municipal elec- 
tions intended. — It appears that the in- 
tention of the law was to prescribe dif- 
ferent regulations for the conduct of 
town elections to those fixed for county 
and State elections, and that one of the 
differences is that the law requires a 
showing of the payment of all taxes due 
to be made before the town registration 
officer in the case of municipal elections 
while the same showing is required to 
be made before the managers of election 
in cases of county and State elections. 
Davis V. Saluda, 147 S. C. 498, 145 S. E. 
412. 

And the reason thereof is that the 
registration for municipal elections is 



good for only two years. — The reason 
for this difference is manifest. In the 
case of county and State elections regis- 
tration holds good for a ten year period 
while in municipal elections it is only 
good for two years at the most. Davis v. 
Saluda, 147 S. C. 498, 145 S. E. 412. 

Presentation of tax receipt unneces- 
sary where no tax period has intervened 
after registration. — It is unnecessary 
that voters at a municipal election show 
tax receipts at the time of voting where 
no tax period has intervened after regis- 
tration. Davis V. Saluda, 147 S. C. 498, 
145 S. E. 412. 

See generally, Logan v. Stanley, 95 S. 
C. 22, 78 S. E. 524. 



§ 2288. Registration for municipal elections. — Ninety days before the 
holding of a regular election in any incorporated city or town in this State 
the mayor or intendant thereof shall appoint one discreet individual, who 
is a qualified elector of such municipality, as supervisor of registration for 
such city or town, who shall hold office for the term of two years and until 
his successor has been appointed and qualified, and who shall receive as 
compensation for his services one dollar per day for each day actually en- 
gaged in the discharge of his duties, to be paid by the town or city, whose 
duty it shall be to register all qualified electors within the limit of the in- 
corporated city or town. The names of all qualified electors of such munici- 
pality shall be entered in a book of registration, which at least one week be- 
fore the election, and immediatel}^ after the holding of the election, shall 
be filed in the office of the clerk or recorder of such city or town, and shall 
be a public record open to the inspection of any citizen at all times: pro- 
vided, that twenty days prior to any special election to be held as aforesaid 



Page 133 Qualification and Registration of Electors § 2288 

the books of registration shall be opened for the registration of the names 
of quahfied electors therein, and shall remain open for a period of ten days: 
provided, that in cities of over fifty thousand inhabitants there shall be ap- 
pointed three supervisors, who shall represent different political parties or 
factions of parties. Immediately preceding any municipal election to be 
held in any incorporated city or town in this State, the supervisor or super- 
visors of registration (as the case may be) shall prepare for the use of the 
managers of election of each polhng precinct in such city or town a regis- 
tration book or books for each polling precinct in such city or town, con- 
taining the names of all electors entitled to vote in such polling precinct at 
said election. Provided, further, that in all regular municipal elections, but 
not special elections, in towns with a population of less than three hundred 
persons, the books of registration shall be opened at least forty days before 
the date of such election and closed ten days before the date of such elec- 
tion. Such books of registration shall be in the custody of a discreet 
individual or individuals who shall have been designated as supervisor or 
supervisors of registration by the members of the town council of the town 
in which the election is being held, and said books shall be opened and 
closed at such hours at such places as may be determined by said town 
council. Provided, that calendar years 1943, 1948 and every fifth year there- 
after shall be and are hereby designated 'registration years of municipal 
electors'. All valid registrations under this section made on or after Jan- 
uary 1, 1938 shall remain valid from the date of same until the commence- 
ment of the next "registration year" following the date of such registration 
Provided, further, however, that nothmg in the above proviso shall be con- 
strued to in any way change or alter any provision of law regarding regis- 
tration of municipal electors or the exercise of rights thereunder except as 
to the period of time during which such registration shall remain valid 
without re-registration. Provided, that should any supervisor of registra- 
tion, appointed under the provisions of this section, become incapacitated, 
resign or die, the mayor or intendant shall appoint another in his place and 
stead, who shall have all the powers, and perform all of the duties, of his 
predecessor, for the unexpired term of such office; and should such appoint- 
ment be made during any registration period, all certificates of registration 
as may have been issued by such former supervisor of registration shall be 
valid and the names of all such qualified electors so registered, together 
with the names of such as may be subsequently registered, shall be entered 
in the registration book or books required to be filed in the office of the 
clerk or recorder of such city or town, or for the use of the manager of elec- 
tion, as the case may be, as hereinbefore provided. 

1932 Code, § 2288; Civ. C. '22. § 223; Civ. C. '12, § 221; Civ. C. '02, § 195; (22) 44, § 
24; 1908 (25) 1026; 1936 (39) 1343; 1941 (42) 264; 1942 (42) 1444. 

Cross references. — As to general regis- to supplement the regular registration in 
trations see S 2267. As to the opening order that those who are qualified, but 
and closing of the county registration not duly registered since the last gen- 
tooks see S 2272. eral election, may not be deprived of 
Section is constitutional. — This section the right to vote at special elections, 
is constitutional in the abense of a con- Logan v. Stanley, 95 S. C. 22, 78 S. E. 524. 
stitutional requirement as to the time There is nothing in the section clearly 
of closing. Fowler v. Town Council, 90 S. indicating a purpose to deny the right to 
C. 352, 73 S. E. 626. vote at special elections under the gen- 
Special registration supplemental to eral municipal registrations. Logan v. 
regular registration.— The special regis- Stanley, 95 S. C. 22, 78 S. E. 524. 
tration for special elections was intended Sufficiency of compliance. — It follows 



§ 2288 Civil Code Page 134 

that when a citizen avails himself of Phillips v. City of Rock Hill, 188 S. C. 

either of the opportunities of registration 140, 198 S. E. 604. 

herein provided for he has complied Failure to open books for full 90 days 

with the law. Logan v. Stanley, 95 S. before town election did not make elec- 

C. 22, 78 S. E. 524. tion void where there was no showing 

Irregularities not affecting the result that any qualified electors failed to 

of the election are immaterial. — In a register because thereof. Davis v. Town 

case where the registration books were of Cayce, 166 S. C. 372, 164 S. E. 883. 

kept open 25 days prior to the election That registration officer was not qual- 

instead of the prescribed 20, it was held ified voter of town did not make elec- 

th?.t such irregularity, in the absence of tion invalid. Ibid. 

a showing that the irregularity affected Registration under this section is a 

the result, was immaterial. Bethea v. condition precedent to the holding of a 

Dillon, 91 S. C. 413, 74 S. E. 983. Nor municipal office. Such as the office of 

where the books were open for 28 days alderman. State v. City Council, 95 S. C. 

instead of 20 was such an irregularity 131, 78 S. E. 738. And the same applies 

sufficient to affect the validity of the to the office of mayor. State v. Williams, 

election in the absence of a showing 157 S. C. 290, 154 S. E. 164. 

that such irregularity affected the re- See generally. State v. City Council, 95 

suit of the election. Clinkscales v. Fant, S. C. 131, 78 S. E, 738. 
116 S. C. 206, 107 S. E. 515; see also 

§ 2289. Books, etc., to be furnished. — It shall be the duty of the mayor or 
intendant of incorporated cities or towns to cause to be prepared and fur- 
nished suitable books of registration and all stationery and blanks neces- 
sary for the registration of electors. 

1932 Code, § 2289; Civ. C. '22, § 224; Civ. C. '12, § 222; Civ. C. '02, § 196. 

§ 2290. Qualifications for registration — how determined — appeals. — The 

supervisor or supervisors of registration (as the case may be) shall judge 
of the qualifications of all applicants for registration. The production of a 
certificate of registration from the board or supervisor of registration of the 
county entitling the applicant to vote in a polling precinct within the incor- 
porated city or town in vi^hich the applicant desires to vote shall be a con- 
dition prerequisite to the applicant's obtaining a certificate of registration 
for municipal elections; and the production of such certificate and proof of 
his residence within the limits of the municipality for four months preced- 
ing such election and the payment of all taxes assessed against him due and 
collectible for the previous fiscal year shall entitle the applicant to regis- 
tration. From the decision of the municipal supervisor any applicant may 
appeal to the court of common pleas, or any judge thereof, and from thence 
to the Supreme Court, and the miode of appeal shall be the same as pro- 
vided in section 2273. 

1932 Code, § 2290; Civ. C. '22, § 225; Civ. C. '12, § 223; Civ. C. '02, § 197. 

Applied in Hunter v. West Greenville, 146 S. C, 338, 144 S. E. 62. 

§ 2291. Place of voting in incorporated cities and towns with several pre- 
cincts. — In incorporated cities or towns in which there are more than one 
polling precinct, every elector shall vote at the polling precinct in which 
his registration certificate entitles him to vote. 

1932 Code, § 2291; Civ. C. '22, § 226; Civ. C. '12, § 224; Civ. C. '02, § 198. 

§ 2292. Elector to have certificate — form. — Each elector registered by the 
municipal supervisor or supervisors of registration (as the case may be) 



Page 135 Qualification and Registration of Electors § 2294 

shall be furnished by such supervisor or supervisors (as the case may be) 
with a certificate, which shall be of the following form: 

State of South Carolina, City or Town of 

Registration Certificate for Municipal Election. 
Number , Ward 

This is to certify that is a qualified elector of the city or town of 

, resides in Ward . , is . years of age, and is en- 
titled to vote in the municipal election on the day of — , 1 

Registered on the day of , 1 



"Supervisor of Registration." 
or 

"Supervisor of Registration." 



1932 Code, § 2292; Civ. C. "22, § 227; Civ. C. '12, § 225; Civ. C. '02, § 199. 

In spealting of the form of the certifi- opposed to the more direct purposes and 

cate the expression of the right to vote provisions of the statute especially, 

at one time standing alone might imply when it is found only in the form of the 

an intention to exclude the right at an- certificate. Logan v. Stanley, 95 S. C. 22, 

other time, but it has little weight when 78 S. E. 524. 

§ 2293. Managers of election to be furnished with registration books. — 

Before any municipal election to be held in any incorporated city or town 
in this State after the general election of 1896, the municipal supervisor or 
supervisors of registration (as the case may b^) shall furnish the managers 
of elections with the book or books of registration for the city or town or 
precinct thereof, prepared by him or them for the use of the managers of 
election as prescribed in section 2288, which they shall return to the super- 
visor or supervisors (as the case may be) within three days after the elec- 
tion; and no elector shall be allowed to vote in any municipal election whose 
name is not registered as herein provided, or who does not produce a mu- 
nicipal registration certificate at the polls: provided, that in case the name 
of any registered elector does not appear, or incorrectly appears, on the 
registration books of his polling precinct, he shall nevertheless be entitled 
to vote, upon the production and presentation to the managers of election 
of such precinct (in addition to his municipal registration certificate) a 
certificate of the clerk or recorder of such city or town that his name is 
enrolled in the registration books of his city or town, on file in the office of 
said clerk or recorder, and it shall be the duty of said clerk or recorder to 
furnish such certificate without cost or charge upon demand of any such 
elector whose name appears on the registration book of his city or town on 
file in the office of said clerk or recorder. 

1932 Code, § 2293; Civ. C. '22, § 228; Civ. C. '12, § 226; Civ. C. '02, § 200. 

Where the voter's name is on the regis- tificate. Davis v. Saluda. 147 S. C. 498, 
tration books, it is not necessary for him 145 S. E. 412. 
to produce a municipal registration cer- 

§ 2294. Oalh required of applicant. — Every applicant for registration, in- 
cluding municipal registration, shall first take the following oath, to be ad- 
ministered to him by the board or the supervisor, or supervisors of regis- 
tration (as the case may be) : "1 do solemnly swear (or affirm) that I am 



§ 2294 Civil Code Page 136 

a citizen of this State and of the United States; that I am twenty-one years 
of age or more; that I have resided in this State for two years, and in this 
county for one year, and in the polling precints in which I apply to be reg- 
istered and in which I will offer to vote if registered for four months; and 
that I have not been convicted of burglary, arson, obtaining goods or money 
under false pretenses, perjury, forgery, robbery, bribery, adultery, bigamy, 
wife-beating, housebreaking, receiving stolen goods, breach of trust with 
fraudulent intent, fornication, sodomy, incest, assault with intent to ravish, 
miscegenation, larceny, or crimes against the election laws." 

1932 Code, § 2294; Civ. C. '22, § 229; Civ. C. '12, § 227; Civ. C. '02, § 201; 1896 (22) 
40, § 30. 

§ 2295. Each township a polling precinct. — Each township as now or here- 
after laid out and defined in the several counties of this State, and in those 
counties where there are no such townships, the parish as formerly known 
and defined, is declared a polling precinct. In all cities and towns contain- 
ing five thousand inhabitants or more, where the same is divided into wards, 
each ward shall be a polling precinct; and in the city of Charleston the 
polling precincts shall be the same as the voting precincts now established 
in the several wards of said city by law, and in the county of Richland that 
portion of Columbia township outside of the corporate limits of the city of 
Columbia (as the said limits are now or may hereafter be by law estab- 
lished) shall constitute a separate polling precinct. The voting places within 
these polling precincts shall be the same as now or hereafter established by 
law: provided, when there are more than one voting place in the polling 
precincts the electors for that precinct can vote at either polling place, to 
be designated on his certificate of registration by board of registration or 
supervisor of registration. 

1932 Code, § 2295; Civ. C. '22. S 230; Civ. C. '12, § 228; Civ. C. '02, § 202. 

As to the removal from one voting istration certificate designated his voting 

place to another, see § 2284. place outside of the said municipality 

Voting place named in county certifi- but within the same voting precinct. 

cate immaterial if within precinct. — A Watson v. Spartanburg County, 141 S. 

vote cast in a municipal election by a C. 347, 139 S. E. 775, cited with approval 

qualified voter was held not illegal un- in Hunter v. West Greenville, 146 S. C. 

der this section because his county reg- 338, 144 S. E. 62. 



CHAPTER 101 

Voting Precincts 

2296. General elections — names — loca- 2297. When change registration certifi- 
tion. cates. 

§ 2296. General election — names — locations. — At all general elections held 
in this State, the same shall be conducted at the voting precincts which are 
hereby fixed by law, in the various counties, cities and towns of this State, 
the number, location and names of which are as hereinafter designated, 
to wit: 

(1) Abbeville. — In the county of Abbeville, there shall be voting precincts 
as follows: Abbeville Court House, Antreville, Broadmouth, Due West, 
Donaldsville, Lowndesville, Magnolia, Central School House, in Long Cane 
township, Clotworthy's Cross Roads, Bryant's Cross Roads, Keowee, Chea- 



Page 137 Voting Precincts § 2296 

tarn's Mill, Little River School House, in Due West township, Saluda, near 
Broad Mouth School House, and Hampton, in Due West township, Abbe- 
ville Cotton Mill, Williams Gin House, Gilliams Gin House. 

1900 (23) 368; 1904 (24) 507: 1910 (26) 770; 1912 (27) 591; 1913 (28) 77; 1916 (29) 712; 
1917 (30) 197; 1940 (41) 1621. 

(2) Allendale. — In the county of Allendale there shall be the following 
voting precincts: Allendale, Baldock, Bull Pond Club House, in Bull Pond 
township, Sycamore, Ulmers, Millett, Fairfax, Cherry Hill School House, 
in Wilson township, and Jenny, in Sycamore township. Harmony. 

1919 (31) 185; 1925 (34) 7. 

(3) Bamberg. — In the county of Bamberg there shall be voting precincts 
as follows: Bamberg, Denmark, Olar, Midway, Ehrhardt, Kearn's Mill, 
Farrell's store. Lees, Govan, Colston, and Little Swamp School House. 

1900 (23) 368; 1904 (24) 507; 1914 (28) 543; 1920 (31) 878, 920; 1924 (33) 1062. 

(4) Barnwell. — In the county of Barnwell there shall be the following 
voting places: Barnwell, Blackville, Snelling, Robbins, Kline, Dunbarton, 
Williston, Elko, Hercules Creek School House, in Fairfax, Myer's Mill, 
Pleasant Hill School House. 

1900 (22) 368; 1905 (24) 946; 1919 (31) 185; 1920 (30) 878, 920. 

(5) Beaufort. — In the county of Beaufort there shall be the following vot- 
ing places: Beaufort, at or near the city hall, Port Royal, Bluff ton, Barrell 
Landing, Brick Church or Frogmore, Hardeeville, Sheldon, Benjie Point 
and Hilton-Head Island. The voters on Lady's Island may vote at either the 
Brick Church, Frogmore box, or the Beaufort box, and the voters of Par- 
ris Island may vote at the Port Royal or Beaufort boxes. 

1900 (23) 369; 1910 (26) 766; 1912 (17) 594; 1914 (28) 543; 1929 (36) 99; 1931 (37) 45. 

(6) Aiken. — In the county of Aiken there shall be the following voting 

precincts: Aiken, New Holland, Belvedere, North Augusta, Chinquapin 

No. 1, Chinquapin No. 2, Warrenville, Wards No. 1, Wards No. 2, Perry 

Windsor, White Pond, Shaws Fork, Mill Brook No. 1, Mill Brook No. 2, 

Gloverville, Shiloh, Bath, Clearwater No. 1, Clearwater No. 2, Beach 

Island, Langley, McTier No. 1, McTier No. 2, Rocky Springs, Silverton No. 

1, Silverton No. 2, Vauclause, Tabernacle, Salley, Wagner, Shaw, Seivern, 

Montmorenci, and Graniteville. 

1900 (23) 368; 1908 (30) 1059; 1914 (28) 543; 1915 (29) 232; 1920 (30) 85; 1925 (34) 10; 
1936 (39) 1609. 

(7) Anderson. — In the county of Anderson there shall be voting places 
as follows: Anderson Court House, Belton, Craytonville, Pendleton, Cen- 
terville, Sandy Springs, P''ive Forks, Hopewell Springs, Williamston, Honea 
Path, Milfords, Cedar Wreath, Moffettsville, Willigord's Store, K. M. Rich- 
ardson's Mill, Starr, Tugaloo Academy, Iva, Piedmont Mills, Holland's 
Store, Pelzer, Flat Rock, Neals Creek Church, Cedar Grove, Townville, 
Mount Tabor, Orr Mills, Gluck Mills, Pelzer Mill No. 4, Piercetown, Toxo- 
way Mill, Anderson Cotton Mills, Brogdon Mill, Concrete, Belton Mills, 
Williamston Mills, Old Friendship School House, Whitefield Church, Grove 
School House, White Plains, Toney Creek, Three and Twenty, Walter Mc- 
Elmoy, Campbell's Store, Wright's Store, Mountain View, North Anderson, 
Mountain Creek Church, Melton School House and Shurley's Store, High 
Point School House, Denver and La France, and West Pelzer. 

1900 (23) 368; 1910 (26) 770; 1912 (27) 593; 1914 (28) 543; 1915 (29) 232; 1916 (29) 
712; 1926 (34) 1009; 1934 (38) 1341; 1938 (40) 1878. 

(8) Berkeley. — In the county of Berkeley there shall be voting places as 



§ 2296 Civil Code Page 138 

follows: in the parishes of St. Thomas and St. Dennis, Cainhoy and. Bate's 
Still; in the parish of St. James, Santee, Honey Hill; in the parish of St. 
Stephens, St. Stephens, Gumville, Pineville and Bethera; in the parish of 
St. John's, Berkeley, Eutawville, Calamus Pond, Pinopolis, Cross Graded 
School and in the parish of St. James, Goose Creek, Holly Hill, Hilton's 
Cross Roads, Cooper's Store and Cams' Cross Roads, Macedonia, New Hope, 
Monck's Corner. 

1900 (28) 369; 1909 (26) 68; 1914 (28) 543; 1916 29 712. 

(9) Calhoun. — In the county of Calhoun there shall be voting precincts 
as follows: Cameron, Fall Branch, Fort Motte, Lone Star, St. Matthews, 
Red Store, Murph's Mill, Center Hill, Midway School House and Bethel 
Precinct. 

1910 (26) 767; 1914 (28) 543; 1926 (34) 994. 

(10) Charleston. — In the county of Charleston, outside the corporate 
limits of the city of Charleston, there shall be voting places as follows: at 
or near the intersection of King's highway road and Folly Beach road on 
James Island, Moultrieville, McClellanville, at or near Awendaw bridge, in 
the parish of St. James Santee; Mount Pleasant, in Christ Church parish; 
Agricultural Hall on John's Island; Bogles on Wadamalaw Island; High 
School Auditorium on Edisto Island; and on Meeting Street road outside 
the corporate limits of the city of Charleston, and at or near the school 
building near the Four Mile Post, on Meeting Street road; in St. Andrew's 
pai-ish, at or near the intersection of the road to Folly Island, with state 
highway No. 6; in Meggetts, at or near the school building; in Adams Run, 
at or near the school building; in Warren's Cross Road, at or near store 
lately occupied by magistrate W. H. Lemacks; in Ravenel at or near the 
school building; in Ladson, at or near the intersection of the Ladson road 
with state highway No. 2; an additional voting place, at or near North 
Charleston school building; an additional voting place at Midland park: 
provided, that nothing herein contained shall be construed to vary or affect 
the location of the voting precincts within the limits of the city of Charles- 
ton as now established by law. The registration and voting precincts in 
the county of Charleston within the limits of the city of Charleston shall 
conform to the wards in which the city of Charleston is now by law di- 
vided, and registration and voting precincts are hereby established therein, 
as follows: the First Precinct of Ward One shall embrace all that portion of 
said ward south of Broad Street, east of Church Street, to Water Street, 
south of Water Street to Meeting Street, east of Meeting Street to South 
Bay Street. The poll shall be held at or near the corner of Church and 
Water Streets. The Second Precinct of Ward One shall embrace all that 
portion of said ward south of Broad Street, east of King Street, west of 
Church Street or Water Street to Meeting Street, west of Meeting Street 
to South Bay Street. The poll shall be held at or near the corner of Meet- 
ing and Tradd Streets. The First Precinct of Ward Two shall embrace all 
that portion of said ward south of Broad Street, west of King Street to 
South Street, including south side of said street to Ashley River, east of 
Legare Street to Tradd Street, north of Tradd to Logan Street, east of Lo- 
gan to Broad Street. The poll shall be held at or near the corner of King 
and Tradd Streets. The Second Precinct of Ward Two shall embrace all 
that portion of said ward south of Broad Street, west of Logan Street to 



Page 139 Voting Precincts § 2296 

Tradd Street, south of Tradd to Legare Street, west of Legare Street to 
Ashley River. The poll shall be held at or near the corner of New and 
Broad Streets. The First Precinct of Ward Three shall embrace all that por- 
tion of said ward north of Broad Street, south of Hasel Street, east of 
Church Street and Maiden Lane. The poll shall be held at or near the cor- 
ner of State and Cumberlaiid Streets. The Second Precinct of Ward Three 
shall embrace all that portion of said ward north of Broad Street, south of 
Hasel Street, east of Church Street, and Maiden Lane and east of King 
Street. The poll shall be held at Market Hall. The First Precinct of Ward 
Four shall embrace all that portion of said ward north of Broad Street, 
south of Wentworth Street, west of King Street and east of Mazyck and 
Coming Streets. The poll shall be held at or near the corner of Archdale 
and Beaufain Streets. The Second Precinct of Ward Four shall embrace all 
that portion of said ward north of Broad Street, south of Wentworth Street, 
west of Mazyck and Coming Streets. The polls shall be held at or near the 
corner of Smith and Beaufain Streets. The First Precinct of Ward Five 
shall embrace all that portion of said ward north of Hasel Street, south of 
Calhoun Street and east of Anson Street. The poll shall be held at or near 
the corner of Laurens and Middle Streets. The Second Precinct of Ward 
Five shall embrace all that portion of said ward north of Hasel Street, 
south of Calhoun Street, west of Anson and east of King Street. The poll 
shall be held at or near the corner of Meeting and Society Streets. The 
First Precinct of Ward Six shall embrace all that portion of said ward north 
of Wentworth Street, south of Calhoun Street, west of King Street and 
east of Pitt Street. The poll shall be held at or near the corner of George 
and College Street. The Second Precinct of Ward Six shall embrace all 
that portion of said ward north of Wentworth Street, south of Calhoun 
Street and west of Pitt Street. The poll shall be held at or near the corner 
of Bull and Rutledge Streets. The First Precinct of Ward Seven shall em- 
brace all that portion of said ward north of Calhoun Street, south of Mary 
Street and east of Elizabeth Street. The poll shall be held at or near the cor- 
ner of Alexander and Charlotte Streets. The Second Precinct of Ward 
Seven shall embrace all that portion of said ward north of Calhoun Street, 
south of Mary Street, west of Elizabeth Street and east of King Street. 
The poll shall be held at or near the corner of Hutson and Meeting Streets. 
The First Precinct of Ward Eight shall embrace all that portion of said 
ward north of Calhoun Street, south of Radclifle Street, west of King Street 
and east of Pitt and Thomas Streets. The poll shall be held at or near the 
corner of Vanderhorst and Coming Streets. The Second Precinct of Ward 
Eight shall embrace all of that portion of said ward north of Calhoun 
Street, south of Radclifle and Bee Streets and west of Pitt and Thomas 
Streets. The poll shall be held at or near the corner of Rutledge and Van- 
.derhorst Streets. The First Precinct of Ward Nine shall embrace all that 
portion of said ward north of Mary Street, south of Columbus Street and 
east of Nassau and Hanover Streets. The poll shall be held at or near the 
corner of Amhurst and America Streets. The Second Precinct of Ward 
Nine shall embrace all that portion of said ward north of Columbus Street, 
east of Hanover Street to the city boundary, The poll shall be held at or 
near the corner of America and Cooper Streets. The First Precinct of Ward 
Ten shall embrace all that portion of said ward north of Mary Street, south 



§ 2296 Civil Code Page 140 

of Columbus Street, west of Nassau Street and east of King Street. The 
poll shall be held at or near the corner of Wolfe and Meeting Streets. The 
Second Precinct of Ward Ten shall embrace all that portion of said ward 
north of Columbus Street, east of King Street and west of Hanover Street 
to the city boundary. The poll shall be held at or near the corner of Line 
and Meeting Streets. The First Precinct of Ward Eleven shall embrace 
all that portion of said ward north of Radcliffe Street, south of Fishburne 
Street, west of King Street and east of Rutledge Avenue. The poll shall be 
held at or near the corner of Morris and Coming Streets. The Second Pre- 
cinct of Ward Eleven shall embrace all that portion of said ward north of 
Fishburne Street, west of King Street, and east of Rutledge Avenue to the 
city boundary. The poll shall be held at or near the corner of Line and 
Coming Streets. The First Precinct of Ward Twelve shall embrace all that 
portion of said ward north of Bee Street, west of Rutledge Avenue, east of 
President Street and its line of prolongation to the city boundary. The 
poll shall be held at or near the corner of Ashley and Spring Streets. The 
Second Precinct of Ward Twelve shall embrace all that portion of said 
ward north of Bee Street, west of President Street, and its line of promulga- 
tion to the city boundary. The poll shall be held at or near the corner of 
Spring and Norman Streets. 

1896 (22) 50; 1890 (20) 713; 1912 (27) 595; 1914 (28) 543; 1922 (32) 925; 1926 (34) 
998; 1930 (36) 1199; 1934 (38) 1498; 1938 (40) 1590. 

(11) Cherokee. — In the county of Cherokee there shall be voting places as 
follows: at Grassy Pond, Maud, Martin's Store, at Battle Ground, White 
Plains, Ravenna, Corinth Church, Draytonsville, Timber Ridge, Littlejohn's, 
Sarratt, Brown's Mill Voting Precinct, on Bull Street road in White Plains 
township, Winkinsville, King's Creek, Cherokee Falls, Blacksburg, Buffalo, 
Macedonia, Antioch, Butler, at Butler's school house, Wood, Thickety, 
Limestone, at Limestone Mills, Gaucher, at C. E. Smith's store, Maud, at 
Ashworth school house. Island School House Precinct, and one at Met- 
calf's store, to be known as Metcalf, and there shall be four voting places in 
the town of Gaffney, as follows: at Woodman Hall, in Ward One, to be 
known as Gaffney No. 1; one at the National Bank old building, to be 
known as Gaffnej' No. 2; and one at W. L. Spake's store, in Ward Five, to 
be known as Gaffney No. 3; and one at opera house, to be known as Gaffney 
No. 4; Holley Grove at Holley Grove school house; in the town of Blacks- 
burg, for state and municipal purposes, which shall include all of the ter- 
ritory within the corporate limits of said town of Blacksburg lying south 
of the southern limit of John Street and its projection in both ways to the 
corporate limits of said town, to be known as Broad River mills, and all 
persons residing within the limits of said new precinct shall be entitled to 
vote therein when properly registered as required by law, said election to 
be held at the store of J. P. London near Broad River Mills: provided, the 
town council of Blacksburg shall have authority to provide for some other 
place for holding elections in said precinct should the place named become 
unavailable. In state elections the county executive committee may add any 
additional territory to that hereinabove mentioned. An additional voting 
precinct at the store of Wilson and Mintz, Musgrove mills, to be known as 
Musgrove Precinct and also at Wilson and Mintz store, Alma mills, to be 
known as Alma Precinct. The place of voting at White Plains Precinct shall 



Page 141 Voting Precincts § 2296 

be at F. M. Fowler's store. There shall be two additional voting precincts in 
the city of Gaffney one of which shall be in ward five, and one in ward six. 
There shall be a new voting precinct in said county and to be known as 
Morgan Precinct, and to be located at or near the present residence of T. C. 
Vassey or H. Z. Hicks, and to include the following territory: beginning at 
the intersection of the North Carolina line with the Spartanburg and Chero- 
kee County line and running in a southerly direction to where No. 10 high- 
way crosses said line and then following No. 10 highway toward Cliffside 
to where it crosses the North Carolina line. 

1900 (23) 369; 1910 (26) 767; 1914 (28) 543; 1916 (29) 712; 1920 (31) 920; 1923 (33) 
104; 1925 (34) 8, 9; 1930 (36) 1171, 1172; 1940 (41) 1631. 

(12) Chester. — In the county of Chester there shall be voting places as 
follows: Chester Court House, Lowryville, at J. Wesley Carter's, Lando, 
Fishing Creek Church, Rodman, on S. A. L. Railroad, Rossville, Halsel- 
ville, Wilksburg, Lansford, Cornwell's, Richburg, Edgemore, Baton Rouge, 
Ferguson's Store, Fort Lawn, White's Store, voting to be at New Hope 
school house, Leeds, Great Falls, and Hazelwood, Colvin's Springs, the 
voting of Colvin's Springs Precinct shall be at Oak Hill school house. Black- 
stock township, Mt. Pleasant school house, near Mt. Pleasant Presbyterian 
Church in Baton Rouge township. Eureka Cotton Mills, and Baldwin Cot- 
ton Mills. 

1900 (23) 369; 1910 (26) 767; 1916 (29) 712; 1917 (30) 197; 1924 (33) 971; 1927 (35) 
186; 1930 (36) 1242; 1934 (38) 1191; 1935 (39) 362. 

(13) Chesterfield. — For the purpose of conducting all general elections to 
be held in this State, the following shall be and constitute the voting pre- 
cincts in Chesterfield County, namely: Angelus, Bay Springs, Black Creek 
school house. Brock's Mill, Cash, Catarrh, Cat Pond, Center Grove, Center 
Point, Cheraw 1, Cheraw 2, Court House, Cross Roads, Dudley, Evans 
Mill school house, Grant's Mill, Jefferson, Middendorf, Mt. Croghan, Mc- 
Bee, Ousleydale, Pageland, Patrick, Pee Dee, Plains, Ruby, Shiloh, Snow 
Hill, Vaughn school house, Wamble Hill school house, Wexford, White 
Oak and Winzo, Mangum at Mangum school house. 

1900 (23) 369; 1910 (26) 771; 1912 (27) 593; 1925 (34) 11; 1938 (40) 1656. 

(14) Clarendon. — In Clarendon County there shall be voting places as 
follows: Hodges Corner, Packsville, Odom, Alcolu, Barron's Mill, New 
Zion, Turbeville, McFadden's Store, Forreston, Wilson Duffie's store, Jor- 
don. Manning, Oakdale, Davis Cross Roads, St. Paul's, Summerton, Panola, 
Davis' Station and Gable. 

1900 (23) 369; 1906 (25) 128; 1917 (30) 197; 1927 (35) 67; 1934 (38) 1275. 

(15) Colleton. — In Colleton County there shall be voting places as fol- 
lows: Jacksonboro, Greenpond, Cottageville, Maple Cane, Horse Pen, Hen- 
dersonville, Sniders, Rice Patch, Bells, Edisto, Canadys, Smoaks, Ashton, 
Lodge, Petits, Peoples, Williams, Berea, Walterboro, Hudson's Mill, Ruffin, 
Ritter, Sidney, Tiger Creek, Padgett's, Round O, Wolfe Creek, Benton's 
Mill, Pine Grove, Peniel, Omega Lodge, to be known as Omega, and at the 
village of Stokes, to be known as Stokes. 

1900 (23) 369; 1910 (26) 768; 1912 (27) 593; 1914 (28) 543; 1915 (29) 232; 1916 (29) 
232; 1916 (29) 712; 1918 (30) 838; 1919 (31) 185; 1924 (33) 1089; 1925 (34) 9; 1928 (35) 
1241; 1932 (37) 1491; 1934 (38) 1264; 1938 (40) 2326. 

(16) Darlington. — In the county of Darlington there shall be voting places, 
as follows: Antioch, at Bethlehem Church; Clyde, at Clyde school house; 
Darlington No. 1, at the Dr^.rlin^jton court house; Darlington No. 2. at the 



§ 2296 Civil Code Page 142 

Darlington Manufacturing Company; Hartsville No. 1, at chamber of com- 
merce office building, 5th Street; Hartsville No. 2, at Segars Motor Com- 
pany, Carolina Avenue; High Hill at High Hill school house; Lake Swamp, 
at Lake Swamp school house; Lamar No. 1, at Joyce store on Main Street; 
Lamar No. 2, at Wilkes store. Main Street; Leavenworth, at Dovesville 
school house; Lydia, at Rhinehardt's store; Mechanicsville No. 1, at Me- 
chanicsville school house; Mechanicsville No. 2, at Mont Clare school 
house; Palmetto, at Palmetto school house; Philadelphia, at Philadelphia 
school house; Pond Hollow, at New Market school house; Society Hill, a1 
Sompayrac office bldg., Swift Creek, at Swift Creek school house. 

1896 (21) 51; 1905 (24) 946; 1918 (30) 838; 1924 (33) 1106: 1934 (38) 1414; 1935 (39) 97. 

(17) Dillon. — In the county of Dillon there shall be voting places as fol- 
lows: Bermuda, Fore's Cross Roads, Floydale, New Holly, Hamer, Gaddy's 
Mill, Page's Mill, Latta, Little Rock, Fork, Judson. Mt. Calvary, Kemper, 
Gin House and Pleasant Hill, Fowler's school house, Harlee, East Dillon, 
West Dillon, the Atlantic Coast Line Railroad being the dividing line be- 
tween East Dillon and West Dillon precincts, Carolina school house in 
Harlleesville township and Manning school house, in Manning township. 

1910 (26) 767; 1911 (27) 117; 1914 (28) 543; 1915 (29) 232; 1916 (29) 712; 1918 (30) 
838: 1924 (33) 1053; 1934 (38) 1363, 1392; 1938 (40) 1648. 

(18) Dorchester. — In the county of Dorchester there shall be voting places 
as follows: Cattle Creek school house, in Koger township, Reevesville, St. 
George, Grover, Indian Fields, Harleyville, Ross, Pregnall's, Beech Hill, 
Delamars, Knightsville, Ridgeville, and in the town of Summerville there 
shall be two (2) voting precincts, No. 1, at the town hall, near the depot, 
and No. 2 shall be held at the old town hall. 

1900 (23) 370; 1910 (26) 768. 

(19) Edgefield. — In the county of Edgefield there shall be voting places as 

follows: Timmerman, Johnston, Trenton, Edgefield C. H. No. 1, for Pickens 

township, Edgefield C. H. No. 2, for Wise township, Meeting Street, Pleasant 

Lane, Red Hill, Cheatham's store, Mathis, Merriwether Hall, Ropers and 

Bacon school house, near J. O. Seigler's residence, Sullivan's school house, 

Hightower at or near Kendall Mill and Antioch. 

1900 (23) 370; 1903 (24) 8; 1911 (27) 117; 1912 (28) 595; 1916 (29) 712; 1918 (30) 838; 
1929 (36) 272; 1933 (38) 357; 1939 (41) 565. 

(20) Fairfield. — In the county of Fairfield there shall be voting places as 
follows: Centerville school house, Feasterville, Mitford, at Keistler's store, 
Horeb, at Hau's store, Monticello, Ridgeway, Winnsboro, Woodwards, 
Longtown, at Jenkins' store, Greenbrier, Jackson's Creek school house, 
Jenkinsville, Fairfield Cotton Mill, New Hope Session House, Blair's, Shel- 
ton, Gladden's Grove, Hickory Ridge, White Oak, and Simpson. 

1900 (23) 370; 1910 (26) 768; 1920 (31) 878; 1934 (38) 1400. 

(21) Florence. — In the county of Florence there shall be voting places as 
follows: Five Points, Pamplico, Hannah, Cartersville, James Cross Roads, 
Liberty, Vox, Lake City No. One, Lake City No. Two, Salem, Friendfield, 
Prospect, Coward No. One, Coward No. Two, Glenwood, Olanta, Leo, Stone, 
McAllister's Mill, Scranton, McCutcheon, Tans Bay, Ebenezer, Effingham, 
Oak Grove, Mars Bluff, High Hill, Evergreen, Elim, Kingsburg, Claussens, 
Back Swamp, Timmonsville, Johnsonville, Florence, Ward One, Florence, 
Ward Two, Florence, Ward Three, Florence, Ward Four and Railroad 
Shops. The county executive committee of Florence County and the execu- 



Page 143 Voting Precincts § 2296 

tive committee of the city of Florence are hereby authorized and directed 
to make provisions for and supply a voting place and a box or boxes for all 
democratic primaries for national, state, county and city matters at or near 
the shops of the Atlantic Coast Line Railroad Company within or near the 
city of Florence, so tliat the railway employees shall have the opportunity 
and privilege of voting therein in any and all democratic primaries. It shall 
be the duty of the executive committee to provide copies of all books of 
registration where the railway employees are registered, in any voting pre- 
cinct in the county of Florence, to the managers of election at said voting 
place so that any railway employee regardless of where he may have reg- 
istered within the county of Florence shall have the right to vote at said 
box in any democratic primary. The employees of said railway shall have 
the right to cast their ballot in any democratic primary in said box or in 
the voting precinct where registered but if they cast their ballot in said 
box the same shall be legal and valid and shall be counted in any primary 
in which the same is cast. 

All precincts herein designated for primary elections shall likewise be 
the designated voting precincts for general elections within the county of 
Florence. 

1900 (23) 370; 1910 (26) 768; 1912 (27) 594; 1914 (28) 543: 1918 (30) 838; 1930 (36) 
1241; 1932 (37) 1457; 1935 (39) 194; 1937 (40) 191. 

(22) Georgetown. — In Georgetown County there shall be voting places as 
follows: Andrews; Bethel; Brown's Ferry; Carver's Bay; at or near Dave 
Bass' place; Cedar Creek, Choppe; Georgetown No. 1, at or near county 
court house; Georgetown No. 2, at or near Old Field artillery armory on 
Dozier Street; Greer's, at or near Young's Cross Roads; Murrell's Inlet, at or 
near Edward D. Byrd's store; Pawley's Island, at or near Lachicotte Mer- 
cantile Company's store; Pennyroyal; Plantersville; Pleasant Hill, at or 
near Pleasant Hill school house. Potato Bed Ferry, Sampit, at or near 
Bourne's old store; Santee; Snow Hill; Spring GuUey, at or near Edgar C. 
Morris' filling station. 

»0O'(23) 370; 1907 (25) 506: l-&^15-i2^r2S2^ 1929 (36) ^: 1935 (39) 274; 1941 (42) 138. 

(23) Greenville. — The voting precincts for general elections for state and 
county officers in Greenville County shall be as follows: one precinct in 
each ward in the city of Greenville, to bear the same number as the ward 
in which it is located, to be placed by the commissioners of elections. There 
shall also be a precinct at Poinsett Mills in ward five (5) which shall be 
called Poinsett. Armstrong, at Arrristrong school house; Batesville, at T. E. 
Green's store; Bates Old Field, at M. O. Carter's mill; Berea, at Berea school 
house; Bessie, at or near Charles' store; Brandon, at company store build- 
ing; Cherokee, at Cherokee Grocery Company; City View, at R. H. South- 
erlin's store; Conestee, at company store building; Dry Oak, at Dry Oak 
school house; Double Springs, at Double Springs school house; Dunean, in 
hall over company's store; East Dunklin, at J. E. Knight's store; Eastover, 
at Lee's filling station; East View, at East View school house; Ebenezer, at 
Ebenezer-Welcome school house; Fairview, at Fairview stock show grounds; 
Fork Shoals, at store building near mill; Fountain Inn, at mayor's office; 
Gilreath's store, at Gilreath's store; Gowansville, at J. C. Caldwell's store; 
Greer, at city clerk's office; Greer Mill, at Y. M. C. A. building; Highland, 
at or near old Wilson store site; Hillside, at T. T. ToUinson's store; Hope- 
well, at Hopewell school house; Jennings' Mill, at or near Jennings' 



§ 2296 Civil Code Page 144 

mill; Jonesville, at Jonesville's school house; Judson, at company store 
building; Laurel Creek, at Laurel Creek school house; Lebanon, at Dave 
Ridgeway's store; Lenoah, at Lenoah school house; Lima, at Lima school 
house; Locust, at Locust fair grounds; Marietta, at Batson Bros, store; 
Mauldin, at W. E. Gresham's store; Merrittsville, at Ballenger's store; Mills 
Mill, at Y. M. C. A. building; Mission, at Mission school house; Monaghan, 
at or near local mill office; Montague, at Joe Watkins' store; Mount Leba- 
non, at Mt. Lebanon school house; Mountain View, at Mountain View 
school house; Oak Valley, at Oak Valley school house; Old Hundred, at 
Old Hundred school house; O'Neal, at or near O'Neal Mercantile Co.; Over- 
brook, at R. E. Griffin's store; Paris, at V. B. Turner's store; Park Place, at 
Grady Batson's store; Piedmont, at Y. M. C. A. building; Pikes store, at 
W. M. Pike's store; Pleasant Hill, at Pleasant school house; Poinsett, at 
Woodman's hall near mill; Reedy Fork, at Woodman hall; Reid's, at Reid's 
school house; Rock Hill, at Rock Hill school house; Sam-Poe, at Dacus' 
drug store; Sans Souci, at Economy grocery store; Simpsonville, at or near 
Farmers Bank; Stewarts, at Stewarts Academy school house; Tanglewood, 
at Tanglewood school house; Taylors, at Flynn Bros, store; Tigerville, at 
Neeve's store; Travelers Rest, at Pooles' store; Union Bleachery, at Dun- 
can's barber shop; Wares, at O. R. Wares' store; West Dunklin, at West 
Dunklin school house; West Gantt, at West Gantt school house; West Green- 
ville, at city hall; Woodside, at Y. M. C. A. building; A. W. McDavid's 
store; Westview, at or near J. W. Massey's store; Welcome, at Welcome 
school house; Kelley's store, at Kelley's store on Stafford Avenue. 

1900 (23) 370; 1910 (26) 768; 1913 (28) 77; 1914 (28) 543; 1915 (29) 232; 1916 (29) 712; 
1917 (30) 197; 1918 (30) 838; 1919 (31) 185; 1920 (31) 878; 1922 (32) 925; 1924 (33) 1178; 
1928 (35) 1173; 1930 (36) 1168; 1933 (38) 238; 1934 (38) 1576. 

(24) Greenwood. — In Greenwood County there shall be voting places as 
follows: Greenwood, Coronaca, Cokesbury, Hodges, Riley, Verdery, Calli- 
son, Ninety-Six, Bradleys, Phoenix, Kinards school house, Kirksey's, 
Paynes Cross Roads, Epworth, Algary, Dyson and Ware Shoals, Laco, and 
for both general and primarj^ elections at Grendel Mills, No. 1, in South 
Greenwood there shall be two voting places, one at or near Matthews Mill 
and the other at or near Panola Mill, Greenwood Mills, Troy and Ninety- 
Six Mills. 

1900 (33) 371; 1904 (24) 509; 1915 (29) 232; 1916 (29) 712; 1917 (30) 197; 1918 (30) 
838; 1924 (33) 1089; 1925 (34) 171; 1938 (40) 1650. 

(25) Hampton. — In the county of Hampton there shall be the following 
voting places: Brunson, Hampton court house, Varnville, Early Branch, 
Brighton, Estill, Luray, Bonnett, Furman, Scotia, Gifford, Yemassee, Horse 
Gall, River Mill, Hopewell, Crocketville, Cummings, and Black Creek. 

1900 (33) 371; 1910; 771; 1918 (30) 838; 1920 (30) 878; 1927 (35) 65. 

(26) Horry. — Adrian, at Adrian; AUsbrook, at Allsbrook; Aynor, at Ay- 
nor; Bayboro, at Bayboro; Joiner Swamp, at Joiner Swamp school house; 
Brownway, at Brownway school house; Cedar Grove, at Pee Dee school 
house; East Conway, at town hall in Conway; West Conway, at court room 
at court house; Cool Springs, at Cool Springs; Daisy, at Daisy; Dog Bluff, at 
Dog Bluff; Dogwood, at Dogwood school house; Ebenezer, at Longs; Floyds, 
at Floyds' school house; Gallivants Ferry, at Gallivants Ferry; Graham X 
Roads, at Graham X Roads; Green Sea, at Green Sea; Gurly, at Gurly; 
Hammond, at Hammond; Hickory Grove, at Hickory Grove school house; 



Page 145 Voting Precincts § 2296 

Hickory Hill at Hickory Hill school house; Homeward, at Homeward hall; 
Horry, at Horry; Jernig'ns X, Jernig'ns X Roads; Jordanville, at Jordan- 
ville; Knotty Branch, at Knotty Branch; Leon, at Leon school house; Little 
River, at Little River; Loris, at Loris; Marlow, at Burgess; Mt. Vernon, at 
Mt. Vernon school house: Myrtle Beach, at Myrtle Beach;Norton, at Nor- 
ton school house; Oak Dale, at Oak Dale; Pauley Swamp, at Pauley Swamp 
school house; Port Harrelson, at Inland school house; Rehobeth, at Reho- 
beth; Shell, at Shell school house; Spring Branch, at Spring Branch; So- 
castee, at Socastee Academy; Sweet Home, at Sweet Home; Taylorsville, at 
Taylorsville; Tilly Swamp, at Tilly Swamp school house; Toddville, at 
Toddville; Vardelle, at Shelley's store; Wampee, at Wampee school 
house; and White Oak, at Booth's store. Four Mile. 

1900 (23) 371; 1910 (26) 769; 1912 (27) 592; 1914 (28) 543: 1915 (29) 232; 1916 (29) 
712; 1918 (30) 838: 1920 (31) 878, 920; 1922 (32) 925; 1929 (36) 103; 1932 (37) 1129; 1936 
(39) 1353; 1938 (40) 1889. 

(27) Jasper. — The voting precincts for general elections in Jasper County 
shall be as follows: Grahamville, Gillisonville, Grays, Hardeeville, Ridge- 
land, Okatie, Tilman, Pineland and Coosawwhatchie. 

1915 (29) 232; 1917 (30) 197; 1933 (38) 234. 

(28) Kernhaw. — In Kershav/ County there shall be voting places as fol- 
lows: Camden Opera House, Ratcliff's Mill, Cassatt, Kershaw, Rabon's Cross 
Roads, Blaney, Lugoff, Bethune, Westville, Buffalo school house, Stoneboro, 
Liberty Hill, Willie Brannon, Stockton Place, Gates Ford, Raley's Mill, 
Shaylor's Hill, Stoke's school house. Hermitage Cotton Mill, Pine Creek 
Cotton Mill, Charlotte Thompson, Cantey, Three C's, Beaver Dam school 
house. Shamrock, Antioch school house, Ned's Creek school house. 

1900 (23) 371; 1907 (30) 506; 1908 (25) 106; 1910 (26) 769; 1912 (27) 595; 1915 (29) 
232; 1916 (29) 712; 1917 (30) 197; 1924 (33) 1000; 1925 (34) 11; 1927 (35) 249. 

(29) Lancaster. — In the county of Lancaster there shall be voting places 
as follows: Lancaster Court House, Lancaster Cotton Mills, Antioch, Fork 
Hill, Gooch's Cross Road, Pleasant Valley, Douglas, Lindsay, Thornwell, 
Tradesville, Jacksonham, Union, at Union school house, Taxahaw's, Welsh's, 
Carmel, Heath Springs, Flat Creek, at Flat Creek Church; Blair, Primus, 
Dwight, Kershaw, Van Wyck, Elgin, at Elgin Station, Crenshaw, at Cren- 
shaw school house, in Cedar Creek township; Haile Gold Mine, White Bluff 
and Unity, at Unity school house, New Bethel school house, Osceola, Tab- 
ernacle, Midway, Dixie school house, Flint Ridge, at Flint Ridge school 
house, Rich Hill and a new precinct in Flat Creek township at Charlesboro 
school house, and also one at Pleasant Hill- One at Kershaw Cotton Mills 
and one at the club house at Lancaster Cotton Mills. The other voting pre- 
cinct now provided by law for said Lancaster Cotton Mills shall hereafter 
be held at some convenient place on the street or road known as "Midway" 
and Bell Town, at or near Bell Town school house. 

1900 (23) 371; 1910 (26) 7G9; 1914 (28) 543; 1915 (29) 232; 1916 (29) 712; 1920 (31) 
920; 1922 (32) 925; 1924 (33) 1003; 1925 (34) 88; 1926 (34) 994; 1928 (35) 1192; 1930 (36) 
1272; 1934 (38) 1337; 1936 (39) 1528; 1940 (41) 1670; 1941 (42) 297. 

(30) Laurens. — In the county of Laurens there shall be voting places as 
follows: Laurens Court House, Laurens Cotton Mill, Renno, Langston 
Church, Ora, Pleasant Mound, Young's store, Stuart's store, Gray Court, 
Dial's Church, Shiloh, Woodville, Tumbling Shoals, Brewerton, at T. T. 
Woods, Daniel's store, Tip Top, Mount Pleasant, Cross Hill, Mountville, 
Hopewell, Waterloo, Ekom, Clinton Cotton Mills, Clinton, Princeton, Watt's 



§ 2296 Civil Code Page 146 

Mills, Cook's store, Langford's Station, Goldville, Lydia Mills, Gray's school 
house, Poplar Springs, Jones' store at the store of J. H. Jones, Owings, 
Hickory "Tavern, Narnee, Trinity Ridge, Mount Olive; Merna, at or near 
Merna school house; Shady Grove school house in Jacko township; Long 
Branch, in Scuffletown township; voting place shall be at Long Branch 
school house, and this voting precinct shall be the proper place of voting 
for all voters in Scuffletown township who reside closer to Long Branch 
school house than to any other voting place in said township. 

1900 (23) 571; 1909 (26) 69; 1912 (27) 595; 1913 (28) 77; 1915 (29) 232; 1916 (29) 212; 
1924 (33) 1065; 1928 (35) 1225; 1930 (36) 1169; 1934 (38) 1538: 1938 (40) 1590. 

(31) Lee. — In the county of Lee there shall be voting places as follows: 
Bishopville township, one at Bishopville and one at Manville; of Lynchburg 
township, one at Lynchburg; of St. Charles township, one at St. Charles; 
Mechanicsville township, one at Woodrow and one at Ashwood; of Spring 
Hill township, one at Smithville; Ionia township, one at Ionia school house, 
and one at Reedy Branch school house; of Turkey Creek township, one at 
Turkey Creek and one at Lucknow; of Stokes Bridge township, one at 
Stokes Bridge; of Cypress township, one at Cypress; of Mt. Clio township, 
one at Wisacky. 

1909 (26) 69; 1938 (40) 1539; 1939 (41) 41. 

(32) Lexington. — In the count}'' of Lexington there shall be voting places 
as follows: Batesburg, Boiling Springs, Boylston, Brook, Brookland, Cayce, 
Chapin, Climax, Congaree, Craps store, Cromer, Edmund, Fairview, Gas- 
ton, Gilbert, Hollow Creek, Irmo, Leesville, Lexington, Lower Fork, Mace- 
donia, Mims, Newberg, Oak Grove, Pelion, Pine Ridge, Piney Wood's, Pool's 
Mill, Red Bank, Ridge Road, St. Matthews, Samaria, Sandy Run, Sharpe's 
Hill, Steadman, Summit, Swansea. When there is more than one voting 
place in the precinct the elector of that precinct can vote at either voting 
place to be designated on his certificate of registration by the board of regis- 
tration or supervisor of registration. Any voter holding a legal registration 
certificate bearing a former name of a voting precinct, shall be entitled to 
use the same for voting at the precinct known by the new name. 

1900 (23) 372; 1908 (25) 1061; 1913 (28) 77; 1914 (28) 543; 1916 (29) 712; 1917 (30) 
197; 1918 (30) 838; 1926 (34) 1007; 1937 (40) 88; 1940 (41) 1894, 

(33) McCormick. — In the county of McCormick there shall be voting pre- 
cincts as follows: B. C. Tolbert's store, T. B. Bell's store, Lyon's school 
house, McCormick, Clotworthj', Cross Roads, Young's school house, Wil- 
lington, Bordeau, Mt. Carmel, Modoc, Parksville, Plum Branch and Reho- 
both. White Town school house, Meriweather. 

1918 (30) 708; 1920 (31) 878, 920; 1926 (34) 922: 1928 (35) 1152. 

(34) Marion. — In the county of Marion there shall be voting places as fol- 
lows: Ariel, at Black Swamp school house; Bermuda, at Bermuda post- 
ofRce, in Carmichael township; Fore's Cross Roads, at or near the residence 
of Tracy E. Fore, in Kir by township; Campbell's Bridge, Cedar Grove at 
Cedar Grove, in Wakee township; Centerville, Dillon, Friendship, Hamer 
Cformerly Carmichael), at Hamer 's, in Carmichael township; Kemper, 
Latta, Little Rock, Marion, Brittons Neck at Brittons Neck high school, 
MuUins, Nichols, Old Ark, Temperance Hill, Fork, near Fork depot; Jud- 
son, at Bennett's store, Harleysville township; Sellers, at Sellers, in Kirby 
township; Zion, at or near Zion depot; Maple Mills, near Dillon; Gin House, 
on S. S. Turbeville's plantation, in Mood's township; Center, Olivet, Old Ark 



Page 147 Voting Precincts § 2296 

Precinct, Raines, West Marion. 

1900 (23) 372: 1907 (25) 506; 1916 (29) 712; 1918 (30) 838; 1924 (33) 1042; 1923 (36) 
232; 1940 (41) 1846. 

(35) Marlboro. — In the county of Marlboro there shall be voting places as 
follows: Bennettsville, Red Hill, Brownsville, Hebron, Clio, McCoU, East 
McColl, Newtonville, Brightsville, at Goodwin's Mill, Tatum, Joe Quicks 
Cross Roads, Kollock and Bennettsville mill village. 

1900 (23) 372; 1904 (24) 510; 1929 (36) 56; 1932 (37) 1283. 

(36) Newberry. — Newberry Court House, Newberry Cotton Mills, Mol- 
lohon Mills, Oakland Mills, Glymphville, Helena, Maybintown, Whitmire, 
Betheden, Jalapa, Longshore, Williams store, Chappells, Utopia, Prosperity, 
Hendrick's Mill, Slighs, Jolly Street, Central school house, Pomaria, Wal- 
ton, Mount Bethel, St. Phillips, Little Mountain, Union Academy, Silver- 
street, Kinards, Garmany Academy, Peak, and Zion. And Provided, all vot- 
ing precincts in that portion of Lexington County which have recently 
been annexed to Newberry County are hereby declared and designated to 
be voting precincts in Newberry County. 

1900 (23) 372; 1910 (26) 769; 1912 (27) 592; 1915 (29) 232; 1920 (31) 8; 1922 (32) 925; 
1925 (34) 172; 1936 (39) 1711. 

(37) Oconee. — In the county of Oconee the voting places shall be located 

as follows, to wit: No. 1, at Fair Play; No. 2, at South Union; No. 3, at 

Earle's Gi'ove; No. 4, at Providence; No. 5, at Friendship; No. 6, at Return 

school house; No. 7, at Tokeena; No. 8, at Oakway; No. 9, at Tabor; No. 10, 

at Madison; No. 11, at Westminster; No. 12, at Richland; No. 13, at Seneca; 

Stone Church; No. 15, at Newry; No. 16, at Keewee school house; No. 17, at 

High Falls; No. 18, at Salem; No. 19, at Jocassee; No. 20, at West Union; No. 

21, at Walhalla; No. 22, at Pick Post; No. 23, at Tamassee; No. 24, at Little 

River; No. 25, at Wolf Pitt; No. 26, at Chattooga school house; No. 27, at 

Long Creek; No. 28, at Damascus; No. 29, at Blackville school house; No. 30, 

at Tugale Academy; No. 31, at Oconee Creek school house, Lonsdale, Ebe- 

nezer, and Pine Grove at Pine Grove school house; Shiloh, located in Shi- 

loh community; Oakgrove school house; Chauga, at Chuaga school house; 

Flat Shoals, at Flat Shoals school house. 

1900 (23) 372; 1910 (26) 771; 1917 (30) 197; 1918 (30) 699; 1920 (21) 920; 1923 (33) 
138; 1924 (33) 942; 1925 (34) 10; 1931 (37) 198; 1934 (38) 1238; 1936 (39) 1707. 

(38) Orangeburg. — In the county of Orangeburg there shall be voting 
places as follows: Ayers, Bowman, Branchville, Cedar Grove, Cope, Cor- 
dova, Providence, Ebenezer, Elloree, Eutawville, Holly Hill, Jamison, Liv- 
ingston, North, Norway, Orangeburg, Phillips, Rowesville, Sawyerdale, 
Springfield, Vance and Stokes, at or near the place of the late Dr. J. W. 
Stokes, East Orange, Limestone high school building. 

1900 (23) 372; 1910 (26) 770; 1914 (28) 543; 1917 (30) 197; 1924 (33) 982. 

(39) Pickens. — In Pickens County there shall be voting places as follows: 
Easley, Central, Liberty, Pickens court house, Dacusville, Cateechee, Pump- 
kintown, Cross Plains (at Hester's store) , Peter's Creek (at Peter's Creek 
school house) , Mile Creek (at Mile Creek Church) , Prater's (at Bolding's 
gin). Six Mile (at Six Mile Church), Calhoun, Holly Springs (at Holly 
Springs Church) , Loopers Gin, Croswell school house. Pleasant Grove (in 
Pumpkintown township), Norris, Easley Cotton Mill, Glenwood Cotton 
Mill, Alice Mills, Arial Mill, Rocky Bottom (at Rocky Bottom school house) , 
Flat Rock (at Flat Rock school house) , Pickens Cotton Mills, near Pickens 



§ 2296 Civil Code Page 148 

court house; Antioch (at Antioch school house) , Eastatoe (at Eastatoe 
school house) , Central Mills Precinct, at Central, Easley Mill No. 2 at Lib- 
erty, Cross Roads, Griffin's, Zion school house, Durham's store, Shady Grove, 
Easley Mill No. 3 at Liberty, and Mountain View. 

1900 (23) 373; 1909 (26) 69; 1912 (27) 592; 1914 (28) 543; 1915 (29) 232; 1916 (29) 
712; 1920 (31) 920; 1926 (34) 969; 1927 (35) 104; 1930 (36) 1242; 1934 (38) 1312, 1476; 
1937 (40) 294: 1939 (41) 42; 1940 (41) 1875. 

(40) Richland. — In the county of Richland, the voting precincts in the 
general election shall be as follows: in Columbia township — Ward 1, Ward 
2, Ward 3, Ward 4, Ward 5, Ward 6, Ward 7, Ward 8, Ward 9, Ward 10, 
Arden, Eau Claire, Edgewood, Hampton, Olympia, Palmetto. In Upper 
township — Belleview, College Place, Holly Grove, Koon's store, Slighs, 
Wayside. In Centre township — Brown's Chapel, Garners, Horrell Hill No. 1, 
Midway, Mill Creek, Pontiac No. 1. In Blythewood township — Bear Creek, 
Blythewood, Dentsville, Killian, Pontiac No. 2. In Hopkins township— 
Gadsden, Hopkins, Horrell Hill No. 2, Lykesland. In Lower township — 
Eastover. In Dutch Fork township — Ballentine, Folk, St. Andrews, Spring 
Hill, Summerville. But the Richland County democratic executive com- 
mittee are hereby empowered to authorize the voting by any precinct for 
magistrate or township commissioner, or any other county office, as the 
same existed prior to 1924: provided, that the right shall not exist where 
such a right would create a split box. 

1900 (23) ?73; 1909 (26) 69; 1912 (27) 592; 1913 (28) 77; 1914 (28) 543; 1915 (29) 232; 
1916 (29) 712; 1918 (30) 838; 1923 (33) 68; 1928 (35) 1191; 1930 (36) 1168, 1202; 1936 
(39) 1597. 

(41) Saluda. — In the county of Saluda there shall be voting places as fol- 
lows: Saluda, Fruit Hill, at Fruit Hill postoffice; May's Cross Roads; Big 
Creek, at Union school house; Ellis' store, Perry's Cross Roads, Denny's 
Cross Roads, Mount Willing, Holstein's Cross Roads, Ridge Spring, Wards, 
Richland Church, Kinard's store, Fairview school house, Holly's, at J. N. C. 
Fulmer's store; Dupont, at Geo. W. Bowers' residence, and Rushton store, 
Monetta, Sumter school house, Zoar, Delmar, at Delmar school house, Hol- 
lywood school house. 

1900 (22) 373; 1906 (25) 131; 1917 (30) 197; 1924 (33) 1178; 1925 (34) 8; 1926 (34) 923; 
1936 (39) 1754; 1940 (41) 1871. 

(42) Spartanburg. — In the county of Spartanburg there shall be voting 
places as follows: Antioch, Ardella, Arrowwood, Arlington, Arkwright, 
Roebuck, Beaumont, Bishop, Boiling Springs, Brannon, Campton, Campo- 
bello. Cannon's Camp Ground, Cashville, Cavins, Cherokee, Clifton No. 1, 
Clifton No. 2, Clifton No. 3, Crescent, Cowpens, Cross Anchor, Duncan, Dr. 
Young's store, Enoree, Fair Forest, at Fair Forest finishing plant, Fairview, 
Fairmont, Fingerville, Grantling, Glendale, Glenn Srings, Green Pond, 
Green Pond No. 2, Morgan's store. Hobby's, Hebron, Holly Springs, at 
Bruce's store, Inman, Landrum, Moore, Molton's Creek, Mayo, New Pros- 
pect, Pacolet, Pacolet Mills (within five hundred yards of company's store) , 
Paris, Pelham, Pauline, Poplar Springs, Reidville, White Stone, Saxon 
Mills, Spartan Mills, Switzer, Swan, Spartanburg No. 1, Spartanburg No. 2, 
Spartanburg No. 3, Spartanburg No. 4, Spartanburg No. 5, Spartanburg No. 
6, Tucapau, Valley Falls, Victory Mills, Walnut Grove, Wellford, Whitney, 
Woodruff, Ward No. 2, town of Woodruff, Ward No. 6, town of Woodruff, 
Wilson's store. Berry's at Berry's postoffice. Mount Olive, Brooklyn, In- 
man Mills, Arcadia Mills, Drayton Mills, Dutchman, at Brown's store, Ce- 



Page 149 Voting Precincts § 2296 

dar Springs, at school house, Mayo Mill, Cooly Springs, in Cherokee town- 
ship, at S. M. Lee's store, Chesnee, McDowell's, at W. T. McDowell's store, 
Zion Hill, and one each at or near the Crescent knitting mills, to be known 
as South Spartanburg, Friendship, in Glenn Springs township, Ben Avon 
in Spartanburg township. Ward 6, Box 2, city of Spartanburg, said voting 
place to be where West End school is now located, and the territory em- 
braced in said precinct shall be as follows: beginning at city limits, going 
east on Wofford Street, to the C. & W. C. railroad, thence south with C. & W. 
railroad to city limits, ward, city of Spartanburg, located at Coggins' curb 
market, which shall include all that area on the east side of North Church 
Street and north of the C. C. & O. railway tracks to the city limits; Box 1, 
Ward 1, city of Spartanburg, located at Rush's filling station which shall in- 
clude all that area east of Pine Street and south of East Main Street to the 
city limits. Ward 1 , Box 3, voting place ,to be where Estes store is now located, 
and the territory embraced in said precinct shall be as follows: beginning 
at city limits near Arkwright Mill, going north on Church Street to Caul- 
der Avenue and down Caulder Avenue to the city limits. Cunningham Pre- 
cinct at Cunningham school house, and include that territory lying within 
a three-mile radius of said school house. East Greer Precinct shall include 
the territory lying between Victor Mill and Appalache Mill and the adja- 
cent rural sections. The voting place shall be near the intersection of Hamp- 
ton road with Appalache road, the exact location to be selected by the 
county executive committee of a political party organized in said county. 
There shall be a voting precinct in Ward 6 of the city of Spartanburg, to 
be known as Box 3, Ward 6, which shall include all that area lying north 
of Wofford Street and Vanderbilt road, west of Wolfe Street and south and 
west of the Southern railroad. 

1900 (23) 373: 1910 (26) 769; 1911 (27) 117; 1912 (27) 594; 1913 (28) 47, 77; 1914 (28) 
543; 1916 (29) 712; 1920 (31) 878; 1922 (32) 925; 1923 (33) 239; 1924 (33) 1050; 1926 (34) 
923; 1929 (36) 35; 1930 (36) 1257; 1931 (37) 381; 1932 (37) 1332; 1935 (39) 57, 456; 1938 
(40) 1569. 1601, 1829; 1939 (41) 171; 1940 (41) 1882; 1941 (42) 110. 

(43) Sumter. — In the county of Sumter there shall be voting places as 
follows: Sumter Court House No. 1 (situated in ward 1 of the city of Sum- 
ter), Sumter Court House No. 2 (situated in ward 2 of the city of Sumter), 
Sumter Court House No. 3 (situated in ward 3 of the city of Sumter) , Sum- 
ter Court House No. 4 (situated in ward 4 of the city of Sumter) , State- 
burg, Providence, Rafting Creek, Oswego, Mayesville, Shiloh, Concord, 
Privateer Station, Wedgefield and Bloomhill, in Manchester township, 
DuBose. 

1900 (23) 373; 1906 (25) 132; 1916 (29) 712. 

(44) Union — Adamsburg, Black-Rock, Buffalo, Carlisle, Coleraine, Cross- 
Keys, 'E. K. Mills,' Gibbs, Jonesville, Kelton, Lockhart, Meadors, Monarch, 
Ottaray, Santuc, Sedalia, Union Court House, West Springs, Wilburn's 
store, Parhan at Parhan school house in Bogansville township, and Putnam 
at Putnam school house in Bogansville township. 

1900 (23) 374; 1904 (24) 512; 1912 (27) 593; 1913 (28) 47; 1914 (28) 543; 1916 (29) 712; 
1931 (37) 152; 1936 (39) 1484; 1940 (41) 1747. 

(45) Williamsburg. — In the county of Williamsburg there shall be voting 
places as follows: Trio, Earles, Suttons, Gourdins, Greeley ville, Salters, 
Kingstree, Cedar Swamp, Cades, Morrisville, Hebron Church, Indian Town, 
Muddy Creek, Poplar Hill, Bloomingdale, Hemingway, Workmen, Perga- 
mos, Mouzon, Henry, Lanes, Ebenezer, and at Midway school. 



§ 2296 



Civil Code 



Page 150 



1893 (21) 427: 1908 (25) 1062: 1912 (27) 594: 1914 (28) 543: 1915 (29) 232; 1918 (3(i) 
838: 1925 (34) 8: 1926 (34) 1051: 1933 (38) 175: 1934 (38) 1264. 

(46) York. — In the county ot York: York, Hickory Grove, Santiago, at A. 
M. McGill's store. New Zion, at New Zion school house, Bethany, Fort 
Mill, Rock Hill, Coates' Tavern, Ogden, at Ogden's school house, in Bethesda 
township, McConnellsville, Blairsville, Bullock's Creek, at Good's store, 
Bethel, at Bethel consolidated school, Clover, Newport, Sharon, Tirzah, 
Smyrna, Ebenezer, Aragon Cotton Mills, Hopewell, Filbert, Leslie, High- 
land Park, Oak Ridge school voting precinct, Mitchell's store, and Bowling 
Green. 

1909 (26) 70; 1914 (28) 543; 1918 (30) 838; 1920 (31) 878; 1929 (36) 59; 1931 (37) 158; 
1935 (39) 21. 

1932 Code, § 2296; Civ. C. '22, § 231; Civ. C. 12, § 229; Civ. C. '02, § 203. 

Stiict compliance not required. — In a 

case where the section provided "that 
the polling place at Waverly precinct in 
Richland County shall be at, or near the 
fork of the Rice Creek Spring and the 
Camden road," it was held that it could 
not be said as a matter of law that a 
polling place located a quarter of a mile 



from the crossing of the road and stream 
was not properly located near such 
point. State v. Bates, 89 S. C. 131, 71 S. 
E. 654. 

Kershaw is a voting precinct of Lan- 
caster and not of Kershaw County. Crox- 
ton v. Truesdel, 75 S. C. 418, 424, 56 S. E. 
45, Ann. Cas. 15A, 80. 



§ 2297. When change registration certificates. — The supervisor of registra- 
tion for the several counties named in section 2296 are hereby authorized 
and required to exchange the registration of such electors as may apply for 
that purpose from other voting places to the voting places established by 
section 2296 wherever it shall appear to them that the elector so applying 
resides within a reasonable distance from the same. 

1932 Code, § 2297; Civ. C. '22, § 232; Civ. C. '12. § 230: Civ. C. '02, § 204. 



Article 1. 
Article 2. 
Article 3. 
Article 4. 
Article 5. 



CHAPTER 102 

Manner of Conducting Elections and Returning Votes 

General Elections, § 2298. 
Board of County Canvassers, § 2310. 
Board of State Canvassers, § 2317. 
New Elections on Certain Contingencies, § 2330. 
Persons Engaged in National Defense Activities Vote by Ab- 
sentee Ballots, Cities of 6,000 to 6,500, § 2330-1. 



ARTICLE 1 
General Elections 



2298. State elections. 

2299. Commissioners and managers of 

elections. 

2300. Managers may appoint a clerk. 

2301. Polls— oath of voters. 

2302. State constables preserve order. 

2303. Description of ballot. 

2304. Officers to be voted for. 

2305. Boxes to be provided. 



2306. Managers require evidence of pay- 

ment of taxes. 

2307. Duties of clerk. 

2308. Counting of ballots. 

2309. Punishment of officers guilty of 

neglect or corrupt conduct. 
2309-1. Ballot submitting proposed con- 
stitutional amendments. 



Page 151 



General Elections 



§ 2299 



§ 2298. Slate elections — when and where held. — General elections for fed- 
eral, state and county officers in this State shall be held on the first Tuesday 
following the first Monday in November, one thousand eight hundred and 
ninety-six, and in every second year thereafter, and at such voting places 
as have been or may be established by law; and all general or special elec- 
tions held pursuant to the Constitution of the State shall be regulated and 
conducted according to the rules, principles and provisions herein pre- 
scribed. 

12, § 231; Civ. C. '02, § 205; G. S. 107; 



1932 Code, § 2298; Civ. C. '22, § 233; Civ. C 
R. S. 162; 1896 (22) 29, § 1. 



A school commissioner is a state of- 
ficer.— Petti?rew V. Bell, 34 S. C. 104, 12 
S. E. 1023. 

Who is to be elected at a general elec- 
tion.— Pettigrew V. Bell, 34 S. C. 104, 12 
S. E. 1023. 

So is the clerk of common pleas. — 
Williams v. Ostendorf, M. S. Dec. 1877; 
State V. Sims, 18 S. C. 460, 463. 

Court will not enjoin a special election 
where an adequate remedy by contest 
before the board of canvassers exists. — 
The Supreme Court will not enjoin a 
special election when the parties have 
an adequate remedy by contest before 
the board of canvassers, and no property 
rights are involved. Little v. Barksdale, 
81 S. C. 392, 63 S. E. 308, 40 L. R. A. (N. 
S.) 581. Ann. Cas. 12A, 723. 

Failure to require production of regis- 
tration certificate invalidates bond issue. 
— It was held that a county bond issue 
was invalid because of a failure to re- 
quire voters to produce registration cer- 
tificates or tax receipts at election at 
which issue was approved. Dial v. Watts, 
138 S. C. 468. 136 S. E. 891. 

Election every four years for clerk of 
court. — Statute providing for general 
election for federal, state and county 
officers every second year is inapplica- 
ble to clerk of court whose term is fixed 
at 4 years by constitution. Cannon v. 



Sligh, et al., 170 S. C. 45, 169 S. E. 712. 

Same as to sheriff. — Privette v. Grin- 
nell, 191 S. C. 376, 4 S. C. (2d) 305. 

Vote in Democratic primary on abol- 
ishing county court. — Statute submitting 
question of abolishing county court to 
voters in Democratic primary violates 
this section and section 2306, as well as 
state constitutional requirements, in that 
registration certificates and tax receipts 
were not required of voters. Ansel v. 
Means, et al., 171 S. C. 432, 172 S. E. 434. 

Conducting general elections. — There 
is no provision in the law requiring any 
official to give instructions to the com- 
missioners of election as to the manner 
of conducting elections. Gardner v. 
Blackwell, 167 S. C. 313, 166 S. E. 338. 

Preparation of ballots. — Since neither 
the secretary of state nor the federal 
election commissioners is charged with 
the duty of preparing or supervising the 
preparation of ballots, the court will not, 
in action by Republican party, require 
those officials to prepare or supervise 
preparation of election ballots so that 
nominees of both Democratic and Re- 
publican candidates would appear on 
same ballot. Ibid. 

To same effect, see Smith et al. v. 
Blackwell, Secretary of State, et al., 34 
F. S. 989, 115 F. (2d) 186. 



§ 2299. Commissioners and managers of elections — how appointed — oath. 

— For tiie purpose of carrying on such election, it shall be the duty of the 
Governor, and he is hereby authorized and empowered, at least thirty days 
prior to any such election, to appoint for each county three commissioners 
of election for Governor, lieutenant governor, state officer, circuit solicitors, 
members of the General Assembly and county officers, and three other 
commissioners of election for presidential electors. Senators and members 
of Congress, or either of said officers, who shall continue in office until 
their successors are appointed and qualified. The commissioners of elec- 
tion for state and county officers shall appoint three managers of election 
for such officers; and the commissioners of election for Senators and mem- 
bers of Congress and presidential electors, or either of said officers, shall 
appoint three other managers of election for said officers for each polling 
place at each election precinct of the county for which they shall respec- 



§ 2299 Civil Code Page 152 

tively be appointed, and none of said officers shall be removed from office 
except for incompetence or misconduct. The said commissioners and man- 
agers shall take and subscribe, before any officer authorized to administer 
oaths, the oath of office prescribed by section 26 of article III of the Con- 
stitution, and the oath with respect to dueling, and the same shall be imme- 
diately filed in the office of the clerk of the court of common pleas of the 
county in which said commissioners and managers shall be appointed, or, 
if there be no such clerk, in the office of the secretary of state. 

1932 Code, § 2299; Civ. C. '22, § 234; Civ. C. '12, § 232; Civ. C. '02, § 206; G. S. 108; 
R. S. 163. (22) 29, § 2. 

See § 2298 and notes thereto. sary law. State v. Jennings, 79 S. C. 246, 

See generally, as to arrangements for 60 S. E. 699. 
special election under the old dispen- 

§ 2300. Managers may appoint a clerk — organization. — The managers may 
appoint a clerk to assist them in their duties, who shall take the oath of 
office prescribed by section 26 of article III of the Constitution, and the 
oath with regard to dueling, before the chairman of the board of managers. 
The commissioners and managers at their first meeting, respectively, shall 
proceed to organize as a board by appointing one of their number chairman 
of the board; and such chairman, in each instance, is empowered to ad- 
minister oaths. 

1932 Code, § 2300; Civ. C. '22, § 235; Civ. C. '12, § 233; Civ. C. '02, § 207; (22) 300, § 3. 

§ 2301. Polls — hours open — oath of voters. — The polls shall be opened, at 
such voting places as shall be designated, at 8 o'clock in the forenoon, and 
close at 4 o'clock in the afternoon of the day of election, except in the cities 
of Charleston and Columbia where the closing hours shall be 6 o'clock in 
the afternoon, and shall be held open during these hours without inter- 
mission or adjournment; and the manager shall administer to each person 
offering to vote on oath that he is qualified to vote at this election, accord- 
ing to the Constitution of this State, and that he has not voted during this 
election. 

1932 Code, § 2301; Civ. C. '22, § 236; Civ. C. '12, § 234; Civ. C. '02, § 208; G. S. 3; 
R. S. 166; (22) 30, § 4; 1929 (36) 232; 1940 (41) 1772. 

See § 2365 for poll hours in primary visions of the section as merely regulate 

elections. the conduct of elections is not, in the ab- 

In the reception of votes the office of sence of fraud, vitiative, unless it is 

manager under this section is purely a made to appear that the result was 

ministerial one. State v. Bruce, 3 Brev. thereby affected. State v. State Board, 

264, 271. 6 Am. Dec. 576, 10 Am. Dec. 86 S. C. 451, 68 S. E. 676. See also, Smith 

226, 19 Am. Dec. 508, 31 L. R. A. 343. v. Saye, 130 S. C. 20, 125 S. E, 269. 

The provision as to the administering But wilful neglect of duty by the man- 

of the oath is directory. — The provision agers is made a misdemeanor. — State 

as to the administering of the oath is v. State Board, 86 S. C. 451, 68 S. E. 676. 

not mandatory or imperative, but is dir- See generally, as to election for new 

ectory only. State v. State Board, 86 S. counties, Segars v. Parrott, 54 S. C. 1, 

C. 451, 68 S. E. 676. See also, Smith v. 31 S. E. 677. 865, Ann. Cas. 14C, 626. 

Saye, 130 S. C. 20, 125 S. E. 269. Poll boxes remaining open after hours. 

And the violation of such provisions new election ordered. Easier et al. v. 

do not vitiate the election.— It is well Blackwell et al., 195 S. C. 15, 10 S. E. 

settled that the violation of such pro- (2d) 160. 

§ 2302. State constables preserve order — managers failing serve — substi- 
tutes. — The deputy state constables and other peace officers of each county 



Page 153 General Elections § 2304 

are requii'ed to be present during the whole time that the polls are open, 
and until the election is completed; thej' shall prevent all interference with 
the managers, act under their direction, and see that there is no interruption 
of good order. Said constable is empowered and directed to make such as- 
signment of his deputies and other peace officers to such polling places as 
may, in his judgment, best subserve the purposes of quiet and order. And 
in case all of the managers shall fail to attend at the same time and place 
appointed for holding such poll, or shall refuse or fail to act, or in case no 
manager has been appointed for such poll, it shall be lawful for the voters 
present at the precinct voting place on that day to appoint from among 
the qualified voters of such precinct the managers to act as managers in 
the place and stead of the absent managers, and any one of the managers 
so appointed shall administer the oath to the other managers: provided, 
that in case the legally appointed managers attend in a reasonable time, 
they shall take charge of and conduct the election. 

1932 Code, § 2302; Civ. C. '22, § 237; Civ. C. "12, § 235; Civ. C. '02, § 209; G. S. 113; 
R. S. 167; (22) 30, § 5. 

§ 2303. Description of ballot. — In all special questions the ballot shall state 
the question, or questions, and shall thereafter have the words "Yes" and 
"No" inserted so that the voter may indicate his vote by striking out one or 
the other of such words on said ballot, the word not so stricken out to be 
counted. 

1932 Code. § 2303; Civ. C. 22. § 238; Civ. C. '12, ^ 236; Civ. C. '02, ? 210; G. S. 115; 
R. S. 169; (22) 31; 1914, Ex. (29) 10. 

See § 2304 and notes thereto as to bal- Participation in election where secrecy 

lots. of ballot is being violated does not estop 

The directions as to the form of the the voter from contesting the election. — 

ballot are mandatory. — Ex parte Riggs, Where a local option election was so 

52 S. C. 298. 29 S. E. 645. held as to destroy the secrecy of the 

The secrecy of the ballot is essential. ballot, an elector by voting without pro- 

— State v. State Board, 78 S. C. 461, 59 S. test did not estop himself from contest- 

E. 145, 14 L. R. A. (N. S.) 850, Ann. Cas. ing the election. State v. State Board, 78 

16E, 413. S. C. 461, 59 S. E. 145, 14 L. R. A. (N. S.) 

The word "ballot" implying secrecy of 350. Ann. Cas. 16E, 413. 

voting.— State v. State Board, 78 S. C. See generaly, Rawl v. McCown, 97 S. 

461, 59 S. E. 145, 14 L. R. A. (N. S.) 850, C. 1, 81 S. E. 958, Ann. Cas. 15A, 1010, 

Ann. Cas. 16E, 413. Ann. Cas. 16E, 408. 

§ 2304. Officers to be voted for. — There shall be three separate and dis- 
tinct ballots, as follows: one ballot for United States Senator, Representa- 
tives in Congress and presidential electors; and one ballot for Governor, 
lieutenant governor, state officers, circuit solicitors, members of the House 
of Representatives, state senator, county officers and one ballot for all con- 
stitutional amendments and special questions, each of three said boxes to be 
appropriately labeled; which ballots shall be of plain white paper and of 
such width and length as to contain the names of the officer or officers and 
question or questions to be voted for or upon, clear and even cut, without 
ornament, designation, mutilation, symbol or mark of any kind whatsoever, 
except the name or names of the person or persons voted for and the office 
to which such person or persons are intended to be chosen, and all special 
questions, which name or names, officer or officers, question or questions 
shall be written or printed or partly written or partly printed thereon in 
black ink; and such ballot shall be so folded as to conceal the name or 



§ 2304 Civil Code Page 154 

names, question or questions thereon, and so folded shall be deposited in 
a box to be constructed, kept and disposed of as herein provided by law. and 
no ballot of any other description found in either of said boxes shall be 
counted. 

1932 Code. 5 2304; Civ. C. '22. § 239; Civ. C. '12, § 237; Civ. C. '02, § 211; G. S. 116; 
R. S. 170; (22) 31, § 7; 1914, Ex. (29) 10. 

See § 2309. 

The fact that ballots used in an elec- son desired to be voted for is not a can- 

tion upon a liquor question had a head- didate of any political party, or has not 

ing which merely designated the county even announced on his own individual 

and the election, and which was the responsibility his candidacy for the of- 

same on ballots used both for and against fice. Gardner v. Blackwell, 167 S. C. 313; 

tho dispensary does not make such bal- 166 S. E, 338. 

lots illegal under this section. Rawl v. Ballots. — Not necessary to place names 

McCown, 97 S. C. 1. 81 S. E. 958. Ann. of all candidates on single ballot. Id. 

Cas. 15A, 1010, Ann. Cas. 16E, 408. Knowledge of election laws and deci- 

Candidates — rights of voters. — It is not sions presumed. — All the people, includ- 

necessary in South Carolina for a per- ing election officials, are presumed to 

son, who is qualified, to become a can- have knowledge of the laws and the 

didate for any office in the general elec- court's construction of their language. Id. 

tion, to have the indorsement, nomina- Printing and providing ballots. — The 

tion, or certification of any political duty of printing or providing ballots for 

party or group of citizens or voters be- general elections has not been imposed 

fore he may become a candidate and be by statute or the constitution upon any 

voted for in the general election. Any officer, state or county. Gardner v. 

citizen qualified to hold the office to Blackwell, 167 S. C. 313; 166 S. E. 338. 

which he aspires may. on his own initia- Secrecy. — The voter in general election 

tive, become a candidate for such office entitled to the right of secrecy in casting 

in the general election. More than that, his ballot. Id. 

any voter has the legal right in a general To same effect, see Smith et al. v. 

election to cast his ballot for any person Blackwell, Secretary of State, et al., 34 

for any particular office, even if the per- F. S. 989. 115 F. (2d) 186. 

§ 2305. Boxes lo be provided — description and labeling — arrangement of 
polls. — The commissioners of election shall provide for each voting place a 
sufficient number of boxes to meet the requirements of the section 2304. 
In any case in which a voting precinct may form part of more than one 
congressional district, if no other provision be made by law, the commis- 
sioners of election for the county in which such precinct is situated shall 
provide therefor separate boxes for every congressional district within 
whicif the said precint maj' be, and each voter at such precinct shall deposit 
his ballot for members of Congress in the box provided for the congres- 
sional district within the limits of which he may reside. An opening shall 
be made in the lid of each box not larger than sufficient for a single ballot 
to be inserted therein at one time, through which each ballot received 
proper to be placed in such box shall be inserted by the person voting, and 
by no other. Each box shall be provided with a sufficient lock, and shall 
be publicly opened and inspected, to show that it is empty and secure, and 
locked just before the opening of the poll. The keys shall be returned to 
the managers, and the box .shall not be opened during the election. Each 
box shall be labeled in plain and distinct roman letters, with the office or 
officers voted for, and the managers, on the demand of the voter, shall be 
required to read to him the names of the boxes. At each precinct a space 
or enclosure, such as the managers of election shall deem fit and sufficient, 
shall be railed off or otherwise pro\'ided with an opening at one end or side 
for the entrance of the voter, and an opening at the other for his exit, as a 
voting place in which to hold the election for the state, circuit, county and 



Page 155 General Elections § 2308 

federal offices. And the ballot box shall be so located as to be in view of per- 
sons outside of the polling place during the time of voting. A similar, but 
separate and distinct space or enclosure shall be railed off or otherwise pro- 
vided, as a voting place for the election of Congressmen and presidential 
electors, at such distance from the polling place for state officers as the 
commissioners of election for each county shall determine and appoint for 
each election precinct. But one voter shall be allowed to enter any voting 
place at a time, and no one except the managers shall be allowed to speak 
to the voter while in the voting place casting his vote. 

1932 Code, § 2300: Cjv. C. '22, S 240: Civ. C. '12, § 238: Civ. C. '02, § 212; G. S. 117; 
R. S. 171; (22) 31, § 8. 

Provisions as to railing are directory. are directory and should be observed, 

— Provisions as to railing off places for but \-iolations in absence of fraud, or un- 

voters to stand, permitting only one vot- less it appears that the result was af- 

er to stand therein at one time, permit- fected are not such violations as will 

ting no one to speak to the elector while render the election illegal. State v. State 

voting except managers, placing elec- Board, EG S. C. 4.51, 68 S. 676. 
tion box so that the public may see it, 

§ 2306. Managers require evidence of payment of taxes. — Managers of 
election shall require of every elector offering to vote at any election, before 
allowing him to vote, proof of the payment thirty days before any elec- 
tion of any poll tax then due and payable. The production of a certificate 
or of the receipt of the officer authorized to collect such taxes shall be con- 
clusive proof of the paym.ent thereof. 
1935 (39) 282. 

See section 2298 and notes thereto. produce tax receipts or other authorized 
Section is mandatory. — The provisions evidence of the payment of taxes as re- 
requiring the presentation of the regis- quired by this section. State v. Cooper, 
tration certificate and proof of payment 116 S. C. 216, 107 S. E. 924. 
of taxes is mandatory. Wright v. State And its requirements may not be dis- 
Board, 76 S. C. 574, 57 S. E. 536. See also, pensed with. — The provisions of this 
Dial V. Watts, 138 S. C. 468, 136 S. E. 891, section are mandatory and neither the 
where an election for a county bond is- courts nor the inanagers of an election 
sue was held invalid because of the fail- may dispense with its requirement. State 
ure to require the production of regis- v. State Board, 86 S. C. 451, 68 S. E. 
tration certificates and tax receipts. 676. 

A special school district election on the "All taxes" means every tax levied by 

question of whether a special levy should municipality, county, state or federal 

be made against the property in the dis- government. Smith v. Saye, 130 S. C. 20, 

trict was held illegal and void because 125 S. E. 269, 279. 
of the failure to require the voters to 

§ 2307. Duties of clerk.— Each clerk of the poll shall keep a poll list, which 
shall contain one column headed "Names of Voters," and the name of each 
elector voting shall be entered by the clerk in such column. 

1932 Code. § 2308; Civ. C. '22, S 242; Civ. C. '12, § 240; Civ. C. '02, § 214; G. S. 118; 
R. S. 172; 1896 (22) 33, § 10. 

§ 2308. Counting of ballots — returns to commissioners of elections. — At 

the close of the election the managers and clerk shall immediately proceed 
publicly to open the ballot box and count the ballots therein, and continue 
such count, without adjournment or interruption, until the same is com- 
pleted, and make such statement of the result thereof, and sign the same 
as the nature of the election shall require. No ballot shall be counted upon 
which there shall appear the name of an office or the name of a person in 



§ 2308 Civil Code Page 156 

connection with an office othei" than that for which the box in which such 
ballot is found shall be designated and labeled. If, in counting, two or more 
like ballots shall be found folded together compactly, only one shall be 
counted; the other must be destroyed; but if they bear different names, all 
must be destroyed and none counted. If more ballots shall be found on 
opening the box than there are names on the poll list, all the ballots shall 
be returned to the box and thoroughly mixed together, and one of the 
managers, or the clerk, shall, without seeing the ballots, draw therefrom 
and immediately destroy as many ballots as there are in excess of the 
number of names on the poll list. Within three days thereafter the chair- 
man of the board of managers, or one of them, to be designated in writing 
by the board, shall deliver to the commissioners of election the poll list, 
the boxes containing the ballots and a written statement of the result of 
the election in his precinct. 

1932 Code, § 2309: Civ. C. 22, § 243; Civ. C. '12, § 241; Civ. C. '02, § 215; G. S. 119; 
R. S. 173. (22) 33, § 11. 

The mere failure of the managers and only six persons were permitted to en- 
the clerk to sign the result in absence of ter, was not substantial conpliance with 
fraud does not vitiate the election. law. McKnight v. Smith, 182 S. C. 378, 
Wright V. State Board, 76 S. C. 574, 57 S. 189 S. E. 361. 
E. 536, 540. Irregularities sufficient to cause doubt 

Counting ballots. — Counting votes of as to result of election, will nullify elec- 
primary election in building, door to tion. Easier et al. v. Blackwell et al., 195 
which was securely fastened, and which S. C. 15, 10 S. E. (2d) 160. 

§ 2309. Punishment of officers guilty of neglect or corrupt conduct. — If any 
officer on whom any duty is enjoined in sections 2298 through 2351, except 
§ 2309-1, shall be guilty of any wilful neglect of such duty, or of any cor- 
rupt conduct in the execution of the same, and be thereof convicted, he 
shall be deemed guilty of a misdemeanor, punishable by fine not exceeding 
five hundred dollars, or imprisonment not exceeding one year. 

1932 Code, § 1530; Cr. C. '22, § 477; Cr, C. '12, § 372; Cr. C. '02, § 280; G. S. 140; 
R. S. 244; 1888 (20) 10. 

§ 2309-1. Ballot use submit proposed amendment to Constitution. — 'When- 
ever at any general election more than one proposed amendment to the 
Constitution is submitted to the qualified electors of the State, it shall be 
the duty of the state officer, or officers, charged with the duty of preparing 
the ballots to arrange and classify the proposed amendments on such ballots 
as follows: at the top of the ballot shall be printed the words "State-Wide 
Constitutional Amendments." Under this heading there shall be placed the 
various proposed amendments of a state-wide nature. 

Next in order shall be printed on said ballot the words "Local Constitu- 
tional Amendments." Under this heading there shall be printed in alpha- 
betical order the names of the various counties of the State, affected by any 
proposed local amendment, and under the name of each county the par- 
ticular amendment affecting such county, or any particular subdivision 
thereof, or municipality situated therein: provided, that when any proposed 
amendment relates to two or more counties such proposed amendment 
shall be listed under a joint heading conmbined of the names of said 
counties. The headings shall be printed in larger type than that used in 
printing the proposed amendment. 

1932 Code, § 2305; 1928 (25) 1242. 

See § 2304 for other ballots. 



Page 157 Board of County Canvassers § 2311 

ARTICLE 2 
Board of County Canvassers 

2310. Commissioners meet at county seat. 2314. Three other separate statements to 

2311. Canvass of votes. be prepared. 

2312. Duplicate statements to be made. 2315. Returns to be forwarded. 

2313. Separate statements of votes given. 2316. Pay of election officers. 

§ 2310. Commissioners to meet at county seat and organize as board of 
county canvassers. — The commissioners of election for Governor, lieutenant 
governor, state officers, circuit solicitor, members of the General Assembly, 
and county officers, or either of said officers, shall meet in some convenient 
place at the county seat on the Tuesday next following the election, before 
1 o'clock in the afternoon of that day, and shall proceed to organize as, and 
shall be, the county board of canvassers. They may appoint some compe- 
tent person as secretary. The chairman shall then proceed to administer the 
constitutional oath to each member of the board, as canvassers; and shall 
administer the constitutional oath to the secretary, and the secretary shall 
administer to the chairman the same oath that he shall have administered 
to the other members of the board. The commissioners of election for mem- 
bers of Congress and presidential electors, or either of said officers, shall 
likewise meet at the same time at its county seat, and shall in like manner 
proceed to organize as and shall be the county board of canvassers for the 
election of the federal officers aforesaid. 

1932 Code, § 2310; Civ. C. "22, § 244; Civ. C. '12, § 242; Civ. C. '02, § 216; G. S. 220; 
R. S. 174; 1882 (17) 1119. 

Cross references. — As to the state See generally. State v. Board. 78 S. C. 

board of canvassers, see § 2317 et seq., 461, 59 S. E. 145, 14 L. R. A. (N. S.) 850, 

and the note thereto. As to who consti- Ann. Cas. 16E. 413; State v. Jennings, 79 

tutes the state board— quorum, see § S. C. 246, 248, 60 S. E. 699; State v. Jen- 

2318 and note thereto. nings, 79 S. C. 414, 60 S. E. 967; Segars 

This article governs the election for v. Parrot, 54 S. C. 1, 31 S. E. 677, Ann. 

new counties. State v. Moore, 54 S. C. Cas. 14C, 626. 
556, 32 S. E. 700. 

§ 2311. Canvass of votes — protests — statements and returns. — The said 
board of county canvassers, respectively, shall then proceed to canvass the 
votes of the county. When townships, or parts of townships of any county 
may not be in the same congressional district, the proper board of county 
canvassers of such county, in canvassing the votes for Representatives in 
Congress, shall report separately the result of the votes of such township, 
or parts of townships, for the congressional district to which they respec- 
tively belong. The said boards, respectively, shall have the power, and it is 
hereby made their duty as judicial officers to decide all cases under protest 
or contest that may arise, subject to appeal to the board of state canvassers. 
They shall make such statements of the votes of the county as the nature 
of the election shall require, within ten days from their first meeting as a 
board of county canvassers, and shall transmit to the board of state can- 
vassers any protest and all papers relating to the election. 

1932 Code, § 2311; Civ. C. "22. ? 245; Civ. C. '12, § 243; Civ. C. '02, § 217; G. S. 121; 
R. S. 175; 1882 (17) 1119, 1170, 1172. § 3. 

See the next foregoing section and the mine whether a new county should be 

note thereto. carved out of another county, should be 

In general. — An election held to deter- construed, and conducted in all respects 



§ 2311 Civil Code Page 158 

as a general election under this section. DeLiesseline McC. 52, Ann. Cas. 16E, 

Segars v. Parrott, 54 S. C. 1, 31 S. E. 677, 275. 

Ann. Cas. 14C, 626. But a single member of the board can- 

The board acts judicially. State v. not act as the board. State v. Nerland, 7 

Walker. 5 S. C. 265: State v. Cockrell, 2 S. C. 241. Ann. Cas. 16A, 711. 

Rich. 6, Ann. Cas. 13E, 983: State v. De- Secondary evidence may be received 

Lissseline, McC. 52. Ann. Cas. 16E, 275; of lost or destroyed ballots. — State v. 

State V. Bruce, 3 Brev. 264, 271, 6 Am. Nerland, 7 S. C. 241. Ann. Cas. ISA. 711, 

Dec. 576, 10 Am. Dec. 226, 19 Am. Dec. Right of appeal to state board of can- 

50?, 31 i.. R. A. 343. vassers given.— The right of appeal from 

An-i its decisions are conclusive until the decision of the board of county can- 

Ttvised or set aside by the proper au- vassers to the state board of canvassers 

;h3.i:iss.— State v. Bruce, 3 Brev. 264, 6 is secured. Segars v. Parrott, 54 S. C. 1. 

Am. Dec. 576. 10 Am. Dec. 226, 19 Am. 31 S. E. 677, Ann. Cas. 14C, 626: see also, 

Dec. 508, 31 L. R. A. 343: State v. De- Blake v. Walker, 23 S. C. 517, 525: State 

Licsseline, McC. 52, Ann. Cas. 16E, 275; v. Moore, 54 S. C. 556, 32 S. E. 700. 

St:»te V. Cockrell, 2 Rich. 6, Ann. Cas. See generally. In re Whipper, 32 S. C. 

13E, 983; State v. Walker, 5 S. C. 253, 5, 10 S. E. 579, 31 L. R. A. 360, L. R. A. 

265, 89 Am. Dec. 734, 98 Am. St. Rep. 890. 1915A, 833; State v. Chairman of County 

In the rendition of a decision the ma- Canvassers, 4 S. C. 485. 
joiity o: a quorum is sufficient. State v. 

§ 2312. Duplicate stalements to be made and filed with clerk of county. — 

Duplicate statements shall be made and filed in the office of the clerk of 
the county; and, if there be no such clerk, duly qualified according to law, 
then in the office of the secretary of state. 

1^32 Code, § 2312; Civ. C. 22. § 246; Civ. C. '12, § 244; Civ, C. '02, § 218; G, S. 122; 
R. S. 176; 1882 (17) 1119, 1170, 1172, § 3. 

§ 2313. Separate statements of votes given for each candidate. — They shall 
make separate statements of the whole number of votes given in such 
county for Representatives in Congress; and separate statements of all 
other votes given for other officers. Such statements shall contain the names 
of the persons for whom such votes were given, and the number of votes 
given for each, which shall be written out in words at full length. 

1932 Code, § 2313; Civ. C, '22, § 247; Civ. C. '12, § 245; Civ. C. '02, § 219; G. S. 123; 
R. S. 177; 1882 (17) 1119, 1170, 1172, § 3. 

§ 2314. Three other separate statements to be prepared. — There shall be 
prepared by the commissioners three separate lists of each statement, be- 
sides the lists to be filed in the office of the county clerk, or secretary of 
state, and each list shall be certified to as correct by the signatures of the 
commissioners, subscribed to such certificate. 

1932 Code, § 2314; Civ. C. '22, § 248; Civ. C. '12, § 246; Civ. C. '02, § 220; G. S. 124; 
R, S, 178; 1882 (17) 1119, 1170, 1172, § 3. 

§ 2315. Returns to be forwarded to Governor and secretary of state. — 

After the final adjournment of the board of county canvassers, and within 
the time prescribed in this chapter, the chairman of said board shall for- 
ward, addressed to the Governor and secretary of state, one copy by mail 
and one copy by express, the returns, poll list and all papers appertaining 
to the election. 

1932 Code. § 2315; Civ. C. '22. § 249; Civ. C. '12, S 247; Civ. C. '02, § 221; G. S. 125; 
R. S. 179: 1882 (17) 1119, 1170, 1172, § 3; 1905 (24) 960. 

§ 2316. Pay of election officers — other expenses of elections. — Each com- 
missioner and manager of election shall receive for his compensation one 
dollar per daj' for his services while actually employed, and five cents per 



Page 159 Board of State Canvassers § 2318 

mile for necessary travel; each clerk of the commissioners, and of the man- 
agers, respectively, shall receive one dollar per day while actually em- 
ployed; but no commissioner, manager or clerk shall receive pay for more 
than three days. 

The messengers designated by any of the boards of commissioners, under 
existing laws, to carry the ballots and reports of the commissioners of elec- 
tion from the several counties to the city of Columbia, or elsewhere, ac- 
cording to law, shall each receive five dollars and mileage at the rate of five 
cents for every mile traveled on the most direct route. 

Notices of election published in any public gazette or county newspaper 
by authority of the proper board of election commissioners, as required by 
law, shall be paid for at the rates prescribed by law for legal notices. 

To defray the expenses designated herein the comptroller general shall 
draw his warrant on the state treasurer in favor of such commissioners of 
election, manager of election, clerk of commissioners or managers, messen- 
ger and proprietor or printer of said gazette, for the amount of compensa- 
tion to which he may be entitled; the same to be paid by the treasurer out 
of any balance that may be in the treasury. 

The county commissioners of the several counties shall audit and pay all 
accounts for necessary expenses incurred by the commissioners and man- 
agers of election for stationery, the making of election boxes, rents and 
similar expenses in elections held in this State. 

1932 Code, § 2316; Civ. C. '22. § 250; Civ. C. '12, § 248; Civ. C. "02, § 222; G. S. 126, 
152; R. S. 180; 1882 (17) 1100; (18) 260. 



ARTICLE 3 
Board of Stale Canvassers 

2317. Meeting of state canvassers. 2324. How election of Governor may be 

2318. Who constitute the board. contested. 

2319. When no quoi'um, president of Sen- 2325. Secretary of state record result of 

ate acts. canvass. 

2320. Board to make statement of votes 2326. Furnish copy of each determina- 

cast. tion. 

2321. Certificate of determination deliv- 2327. Print statements in public newspa- 

ered. pers. 

2322. Board declares what persons 2328. Send certificates of election to 

elected. members of Congress, to House of 

2323. May adjourn from day to day for Representatives. 

fifteen days. 2329. Keep record of county officers 

elected. 

§ 2317. Meeting of state canvassers. — The secretary of state shall appoint 
a meeting of the board of state canvassers, to be held at his office, or some 
convenient place, within ten days next after such general election, for the 
purpose of canvassing the votes for all offices voted for at such election. 

1932 Code, ^ 2317; Civ. C. '22, § 251; Civ. C. '12, § 249; Civ. C. '02. § 223; G. S. 127; 
R. S. 181; 1882 (17) 1120, § 40. 

§ 2318. Who constitute the board — quorum. — The secretary of state, 
comptroller general, attorney general, state treasurer, adjutant general and 
the chairman of the committee on privileges and elections of the House of 



§ 2318 Civil Code Page 160 

Representatives, shall constitute the board of state canvassers — four of 
whom shall be a quorum. 

1932 Code, § 2318; Civ. C. '22, § 252; Civ. C. '12, § 250; Civ. C. '02, § 224; G. S. 128; 
R. S. 182; 1882 (17) 1120, § 41. 

§ 2319. When no quorum. President of Senate attends and acts. — If a ma- 
jority of these officers shall be unable or shall fail to attend, the President 
of the Senate, on being notified by the secretary of state, shall attend, with- 
out delay, and with the officers attending shall form a board. 

1932 Code, § 2319; Civ. C. '22, § 253; Civ. C. '12, § 251; Civ. C. '02, § 225; G. S. 129; 
R. S. 183; 1882 (17) 1120, § 42. 

§ 2320. Board to make statement of votes cast for each candidate and cer- 
tify same. — The board when thus formed shall, upon the certified copies of 
the statements made by the boards of county canvassers, proceed to make 
a statement of the whole number of votes given at such election for the 
various officers, and for each of them voted for, distinguishing the several 
counties in which they were given. They shall certify such statements to 
be correct, and subscribe the same with their proper names. 

1932 Code, § 2320; Civ. C. '22. § 254; Civ. C. '12, § 252; Civ. C. '02, § 226; G. S. 130; 
R. S. 184; 1884 (17) 1120, § 43. 

§ 2321. Certificate of determination delivered to secretary of state. — They 

shall make and subscribe, on the proper statement, a certificate of their 

determination, and shall deliver the same to the secretary of state. 

1932 Code. § 2321; Civ. C. '22, § 255; Civ. C. '12, § 253; Civ. C. '02, § 227; G. S. 113; 
R. S. 185; 1882 (17) 1120, § 44. 

§ 2322. Board declares what persons elected, and decides contested cases 
on appeal. — Upon such statements they shall then proceed to determine and 
declare what persons have been, by the greatest number of votes, duly 
elected to such offices, or either of them. They shall have power, and it is 
made their duty as judicial officers, to decide all cases under protest or 
contest that may come before them on appeal from the decisions of the 
county board of canvassers. 

1932 Code, § 2322; Civ. C. '22, § 256; Civ. C. '12, § 254; Civ. C. '02, § 228; G. S. 132; 
R. S. 186; 1882 (17) 1120, 1172, § 3. 

As to the county board of canvassers, From which no appeal lies. — The de- 
see §§ 2310, et seq. cisions of the State board of canvassers 

Duties of board are both judicial and are final and cannot be reviewed by ap- 

ministerial. — Two separate and abstract peal to the Supreme Court. Ex parte 

du*ies sre set out for the State can- Riggs, 52 S. C. 298, 29 S. E. 645; cited 

vassers to perform one of which is min- with approval in Segars v. Parrott, 54 S. 

isterial and the other judicial. If there is C. 1, 31 S. E. 677, Ann. Cas. 14C, 626; In 

no appeal from the county board of can- re Whipper, 32 S. C. 5, 10 S. E. 579, 31 L. 

vassers then the duty required by the R. A. 360, L. R. A. 1915A, 833. 

board of State canvassers is ministerial. And the action of the State board of 

Ex parte Elliot, 33 S. C. 602, 606, 12 S. E. canvassers cannot be reviewed or re- 

423. See also. State v. Hayne, 8 S. C. 367, vised by mandamus. Ex parte Scarbor- 

89 Am. Dec. 734, 51 L. R. A. 66, 58 L. R. ough, 34 S. C. 13, 12 S. E. 666, Ann. Cas. 

A. 853, 868, Ann. Cas. 13A, 483; Ex parte 12C, 1259. 

Mackey. 15 S. C. 335. Unless it is to enforce a duty of the 

The board of state canvassers is an board which is purely ministerial. — A 

appeilate tribunal. — In the sense of the mandamus will lie to enforce the purely 

act the board is not an inferior court ministerial duties of the board where 

but is, in itself an appellate tribunal. In no appeal lies. Ex parte Mackey, 15 S. 

re Whipper, 32 S. C. 5, 10 S. E. 579, 31 L. C. 335. So as to mandamus to compel 

R. A. 330, L. R. A. 1915A, 833. member of the board to act. State v. 



Page 161 



Board of State Canvassers 



2325 



Jones, 83 S. C. 432, 65 S. E. 444. 

But its decisions may be reviewed by 
ceitiorari. — At the most the decisions of 
the board of State canvassers can be re- 
viewed by the Supreme Court under a 
writ of certiorari issued by that court 
for errors of law. Ex parte Riggs, 52 S. 
C. 298, 29 S. E. 645. 

In cases of illegal or eTroneous re- 
turns. — It may be that if the return of 
the commissioners of elections is illegal 
or erroneous as a matter of law the rem- 
edy would be by writ of certiorari as in 
the case of Ex parte Riggs, 52 S. C. 298, 
29 S. E. 645; Segars v. Parrott, 54 S. C. 
1, 31 S. E. 677, Ann. Cas. 14C, 626. 

But this does not include the action of 
the county board of canvassers. — The 
action of the county board of canvassers 
may be reversed on appeal to the state 
board and the court will not issue a writ 
of certiorari to review their action. State 
v. Moore, 54 S. C. 556, 32 S. E. 700. 

The general assembly may not disre- 
gard the return of the board. — The gen- 
eral assembly has no power either to set 
aside or disregard such return of the 
board and until it is set aside or annulled 
in some form of proceeding recognized 
by law, it must be regarded as showing 
conclusively the result of the election. 
Segars v. Parrott, 54 S. C. 1, 31 S. E. 
677, Ann. Cas. 14C, 626. 



But such return may be reviewed by 
the senate in the election of senators. — 
Ex parte Scarborough, 34 S. C. 13, 12 S. 
E. 666, Ann. Cas. 12C, 1259. 

The decision of the county board of 
canvassers stands when board of state 
canvassers refuses to act thereupon. — 
When the state board on appeal declines 
to act or are equally divided on the 
question appealed the decision of the 
county board of canvassers stands. State 
V. Walker, 5 S. C. 263, 89 Am. Dec. 734, 
98 Am. St. Rep. 890. 

Nor does title to office depend on the 
decision of the board of state canvassers 
where such title is not contested. — Ex 
parte Smith, 8 S. C. 495, 516, 47 L. R. A. 
(N. S.) 1038, 10 A. L. R. 387. 

Elections will not be invalidated be- 
cause of mere irregularity. — The state 
board of canvassers will not be justified 
in invalidating an election because of 
some immaterial or minute irregularity. 
State V. Harmon, Chev. 265, 267, 50 L. 
R. A. (N. S.) 348; Wright v. Board of 
Canvassers, 76 S. C. 574, 57 S. E. 536. 

Findings of fact by state board of can- 
vassers respecting election are not con- 
clusive where there is no evidence to 
support them or where they are against 
necessary inference from the facts. Eas- 
ier et al. V. Blackwell et al., 195 S. C. 
15, 10 S. E. (2d) 160. 



§ 2323. May adjourn from day to day for fifteen days. — The board shall 
have power to adjourn from day to day for a term not exceeding fifteen 
days. 

1932 Code, § 2323; Civ. C. '22, § 257; Civ. C. '12, § 255; Civ. C. '02, § 229; G. S. 133; 
R. S. 187; 1882 (17) 1172, § 4. 

See generally. State v. Board, 86 S. C. 451, 68 S. E. 676. 

§ 2324. How election of Governor may be contested. — In case of a con- 
test of the election of Governor, if the General Assembly, by concurrent 
resolution, shall entertain the same, the Senate and House of Representa- 
tives shall, each separately, proceed to hear and determine the facts in the 
case, so far as they deem necessary, and decide thereon who is entitled to be 
declared elected. If the two branches of the General Assembly come to the 
same decision, they shall, by concurrent resolution, declare who is duly 
elected and entitled to enter upon and exercise the office of Governor; and 
such person thereupon shall, upon taking the oaths prescribed in the Con- 
stitution and the oath with respect to dueling, be inducted into office. If 
the two branches of the General Assembly do not come to the same deci- 
sion, then an election shall be called by the Governor, to take place in not 
less than sixty nor more than ninety days, at which the qualified electors 
shall proceed to vote for a suitable person to fill the office of Governor. 

1932 Code, § 2324; Civ. C. '22, § 258; Civ. C. '12, § 256; Const., Art. 4, § 4; Civ. C. 
'02, § 230; G. S. 134; R. S. 188; 1882 (17) 1121, § 47. 

§ 2325. Secretary of state to record result of canvass. — The secretary of 
state shall record in his office, in a book to be kept by him for that purpose, 



II.-S.C.-6 



§ 2325 . Civil Code Page 162 

each certified statement and determination which shall be delivered to him 
by the board of state canvassers, and every dissent or protest that shall 
have been delivered to him by a canvasser. 

1932 Code, § 2325; Civ. C. "22, 259; Civ. C. '12, § 257; Civ. C. '02, § 231; G. S. 135; 
R. S. 189; 1882 (17) 1121, § 48. 

§ 2326. Furnish copy of each determination to person declared elected 
and to Governor. — He shall, without delay, transmit a copy, under the seal 
of his office, of such certified determination to each person thereby declared 
to be elected, and a like copy to the Governor. 

1932 Code, § 2326; Civ. C. '22, § 260; Civ. C. '12, § 257; Civ. C. '02, § 231; G. S. 135; ■ 
R. S. 189; 1882 (17) 1121, § 48. 

The certificate here provided for, is wise. State v. Hayne, 8 S. C. 367, 89 Am. 

not the only evidence of election to the Dec. 734, 51 L. R. A. 66, 58 L. R. A. 853, 

house of representatives, and if refused 868, Ann. Cas. 13A, 483. 
a right to a seat may be shovirn other- 

§ 2327. Print statements in public newspapers. — He shall cause a copy of 
such certified statements and determinations to be printed in one or more 
public newspapers of this State. 

1932 Code, § 2327; Civ. C. '22, § 261; Civ. C. '12, § 259; Civ. C. '02, § 233; G. S. 137; 
R. S. 191; 1882 (17) 1121, § 50. 

§ 2328. Send certificates of election to members of Congress lo House 
of Representatives. — He shall prepare a general certificate, under the seal 
of the State, and attested by him as secretary thereof, addressed to the 
House of Representatives of the United States in that Congress for which 
any person shall have been chosen, of the due election of such person as 
Representative of this State in Congress, and shall transmit the same to 
the said House of Representatives at their first meeting. 

1932 Code, § 2328; Civ. C. '22, § 262; Civ. C. '12, § 260; Civ. C. '02, § 234; G. S. 138; 
R. S. 192; 1882 (17) 1121, § 51. 

§ 2329. Keep record of county officers elected. — The secretary of state 
shall enter in a book to be kept in his office the names of the respective 
county officers elected in this State, specifying the counties for which they 
were severally elected, and their place of residence, the office for which 
they were respectively elected, and their term of office. 

1932 Code, § 2329; Civ. C. '22, § 263; Civ. C. '12, § 261; Civ. C. '02, § 235; G. S. 139; 
R. S. 193; 1882 (17) 1121, § 52. 



Page 163 Persons Engaged in National Defense Activities § 2330-2 

ARTICLE 4 
New Elections on Certain Contingencies 

§ 2330. When Governor to order new election. — Whenever any election of- 
ficial or officials of any political sub-division of this State, charged with or- 
dering, providing for or holding an election, has or have neglected, failed 
or refused to order, provide for, or hold said election at the time appointed 
therefor; or in the event said election shall result in a tie vote leaving the 
matter at issue undecided; or in the event said election shall for any rea- 
son be declared void by competent authority; should any of these facts be 
made to appear to the satisfaction of the Governor, he shall (should the 
statute not otherwise provide for such a contingency) order an election, or 
a new election to be held at such time and place, or places, and upon such 
notice being given, as to him may seem adequate to insure the will of the 
electorate being fairly expressed and to that end he may designate the 
existing election official or officials or such other person or persons as he 
may appoint to perform the necessary official duties pertaining to said 
election and declaring the result thereof. 
1932 Code, § 2330; 1931 (37) 272. 

Governor may be mandamused to or- election, this being purely a ministerial 

der new election for trustees of school duty and under the facts of the case the 

district. — Where Supreme Court had de- Governor had no discretion. Easier, et al. 

Glared election for trustees of school dis- vs. Maybank, Governor, 191 S. C. 511, 5 

trict void, Supreme Court will issue man- S. E. (2d) 288. 
damus to compel Governor to order new 



ARTICLE 5 

Persons Engaged in National Defense Activities Vote by Absentee Ballots, 

Cities of 6,000 to 6,500 

2330-1. Issue absentee ballots. 2330-4. Execution of ballot. 

2330-2. Apply for enrollment and ballot. 2330-5. Residence of members of na- 

2330-3. Form of application. tional guard. 

§ 2330-1. Issue absentee ballots to such persons. — The election commis- 
sioners of any town in South Carolina having a population of not less than 
6,000 nor more than 6,500 according to the 1940 federal census are hereby 
authorized and directed to issue absentee ballots to all members of the na- 
tioual guard, U. S. Army, Navy and others in national defense activities the 
privilege of voting, which may be requested according to the following pro- 
cedure: 

1941 (42) 356. 

§ 2330-2. Apply for enrollment and ballot — time. — Any person so classi- 
fied above who desires to vote in a municipal election, shall at least five 
days before time for the closing of the enrollment books address a regis- 
tered letter containing a request to be enrolled and a request for an ab- 
sentee ballot to the secretary of his ward or precinct, or to the municipal 
primary chairman. 
1941 (42) 356. 



§ 2330-3 Civil Code Page 164 

§ 2330-3. Form of application for enrollment and ballot. — The form of such 
request for enrollment and absentee ballot shall be as follows: 

I am possessed of all the necessary 

qualifications to be entitled to enroll and vote in the municipal primary to 
be held in town or city. I am unable to personally en- 
roll because of necessitated absence on account of being engaged in defense 
activities in behalf of my country. I, therefore, request you to enroll my 

name in ward) (precinct). My age is My street 

number is My occupation is 

1 hereby request an absentee ballot be sent me at the following address: 

I further certify that I have not requested 

enrollment elsewhere in this election. 

Signed 

Personally appeared before me. , who upon oath 

says that he is duly qualified to enroll and vote in 

municipal primary and that he will not apply for enrollment elsewhere in 
this election. 

Signed 

Attest: (Notary public or person authorized to administer 

oath) . 

1941 (42) 356. 

§ 2330-4. Execution of ballot — administration of oath. — The request shall 
be signed by the person so requesting enrollment and the absentee ballot 
and the oath shall be administered by some person authorized to ad- 
minister oaths or an officer of the United States Army or Navy who shall 
insert his title after his name. 
1941 (42) 356. 

§ 2330-5. Residence of members of national guard — municipal primaries 
vote in. — For the purpose of this article all members of the national guard 
shall be deemed to be a resident of the city or town in which the armory 
was located at the time of being mustered into the federal service and shall 
be entitled to vote in any municipal primary held in such city or town. 
1941 (42) 356. 



Page 165 Election of Senators and Representatives in Congress § 2333 

CHAPTER 103 

Election of Senators and Representatives in Congress and Electors of 
President and Vice President 

Article 1. Election of Senators and Representatives in Congress, § 2331. 
Article 2. Election of Electors of President and Vice President, § 2336. 



ARTICLE 1 
Election of Senators and Representatives in Congress 

2331. Election of United States Senators. 2334. District elect one member of Con- 

2332. Representatives. grass. 

2333. Congressional districts. 2335. Writs of election. 

§ 2331. United States Senators — election — vacancy. — A United States Sen- 
ator shall be elected at the general election next preceding the expiration 
of the term of any United States Senator from this State, and at such elec- 
tion the ballot for the United States Senator shall be on the ballot for Con- 
gressmen, both being printed on the same ballot with proper designation, 
and both being voted for in the same box, which shall be labeled "For 
United States Senator and Congressmen." The ballots shall be counted, the 
returns canvassed and the result declared by the same officers and in the 
same manner as is done in the case of Congressmen: provided, that in case 
of a vacancy from death, resignation or otherwise, the Governor shall have 
power to fill the place by appointment, but not for longer than six (6) 
months from the occurrence of such vacancy, and he shall order a special 
election to be held within ninety days at which a Senator shall be elected 
to fill out the unexpired term, the election to be conducted and the result 
declared in the same manner and by the same officers as now provided by 
law for the election of Congressmen. 

1932 Code, § 2331; Civ. C. '22, § 264; 1914 (29) 592. 

§ 2332. Representatives — how and when chosen. — Representatives in the 
House of Representatives of the Congress of the United States shall be 
chosen at each general election in the several congressional districts by the 
qualified voters thereof. 

1932 Code, § 2332; Civ. C. '22, § 265; Civ. C. '12, § 262; Civ. C. '02, § 236; G. S. 112; 
R. S. 194; 1882 (17) 1117, § 25. 

§ 2333. Congressional districts. — The State is hereby divided into six (6) 
congressional districts, as follows, to wit: 

First District to be composed of the following counties, to wit: Berkeley, 
Charleston, Clarendon, Colleton, Dorchester, Beaufort, Hampton, Jasper, 
and Allendale. 

Second District to be composed of the following counties, to wit: Aiken, 
Barnwell, Calhoun, Orangeburg, Lexington, Richland, Sumter and, Bam- 
berg. 

Third District to be composed of the following counties, to wit: Abbeville, 
Anderson, Greenwood, McCormick, Newberry, Oconee, Pickens, Saluda, 
and Edgefield. 



§ 2333 Civil Code Page 166 

Fourth District to be composed of the following counties, to wit: Green- 
ville, Laurens, Spartanburg, and Union. 

Fifth District to be composed of the following counties, to wit: Cherokee, 
Chester, Chesterfield, Fairfield, Kershaw, Lancaster, and York. 

Sixth District to be composed of the following counties, to wit: Darling- 
ton, Dillon, Florence, Georgetown, Horry, Marion, Marlboro, Lee, and Wil- 
liamsburg. 

1932 Code, § 2333; Civ. C. '22, § 266; Civ. C. '12, § 263; Civ. C. '02, § 237; G. S. 141; 
R. S. 195; 1882 (17) 1169; 1893 (21) 413; 1902 (23) 977, 1197; 1908 (25) 1283; 1910 (26) 
867; 1912 (27) 827; 1916 (29) 717; 1919 (31) 5; 1932 (37) 1356. 

§ 2334. Each dislrict to elect one member of Congress. — Until the next 
appointment be made by the Congress of the United States, each of the 
said congressional districts shall be entitled to elect one member to repre- 
sent this State in the Congress of the United States. After such new ap- 
portionment by Congress, the General Assembly shall divide the State into 
as many congressional districts as the State is entitled to members in the 
House of Representatives. 

1932 Code, § 2334; Civ. C. '22, § 267; Civ. C. '12, § 264; Civ. C. '02, § 238; G. S. 142; 
R. S. 196; amd. by 1882 (17) 1122, § 5. 

§ 2335. Writs of election in case State is given more representatives. — In 

case the Congress of the United States shall by any new apportionment 
give to this State more than seven members of the House of Representa- 
tives, and the General Assembly shall not be in session, the Governor shall, 
by proclamation, issue writs of election for Congressmen at large, one or 
more, as the case may be. 

1932 Code, § 2335; Civ. C. '22, § 268; Civ. C. '12, § 265; Civ. C. '02, § 238; G. S. 142; 
R. S. 196; amd. by 1882 (17) 1122, § 5. 



ARTICLE 2 
Election of Electors of President and Vice President 

2336. Electors of President and vice pres- board. 

ident. 2343. Meeting of electors. 

2337. Certified copies of statement of 2344. Duties of state officials. 

votes. 2345. Permanent organization. 

2338. How returns shall be forwarded. 2346. Certified lists of candidates voted 

2339. Meeting of board. for. 

2340. Statement of board. 2347. Appoint messenger. 

2341. Certificates by secretary of state. 2348. Duplicate lists. 

2342. Determination and certificate of 2349. Compensation. 

§ 2336. Electors of President and vice president — how chosen. — When an 
election for President and vice president of the United States occurs there 
shall be elected, by general ticket, as many electors of President and vice 
president as this State shall be entitled to appoint; and each elector in this 
State shall have a right to vote for the whole number of such electors; and 
the several persons, to the number required to be chosen, having the high- 
est number of votes shall be declared and deemed duly appointed electors. 
1932 Code, § 2336; Civ. C. '22, § 269; Civ. C. '12, § 266; Civ. C. '02, § 239; G. S. 143; 
R. S. 197; 1882 (17) 1122. § 56. 



Page 167 Election of Electors of President and Vice-President § 2341 

The authority of the electors is derived Hence their title cannot be determined 

from the Constitution and the Laws of by quo warranto in the name of the 

United States.— State v. Bowen, 8 S. C. State.— State v. Bowen, 8 S. C. 400, 30 

400, 30 Am. Dec. 47. Am. Dec. 47. 

§ 2337. Certified copies of statement of votes to be made, etc. — The com- 
missioners of election of each county shall make four certified copies of 
the statement of votes given for electors in their county; one of which 
copies shall be filed in the office of the clerk of the county, if there be such 
clerk duly qualified by law; another of such copies they shall forthwith 
transmit to the Governor; another to the secretary of state; and deliver 
the other as hereinafter directed. 

1932 Code, § 2337; Civ. C. '22, § 270; Civ. C. '12, § 267; Civ. C. '02, § 240; G. S. 144; 
R. S. 198; (17) 1123, § 57. 

§ 2338. How returns shall be forwarded. — After the final adjournment of 
the commissioners of election of each county, and within the time pre- 
scribed in this chapter, the chairman of said board shall forward, addressed 
to the Governor and secretary of state, one copy by mail and one copy by 
express, the returns, poll lists and all papers appertaining to the election. 

1932 Code, § 2338; Civ. C. '22, § 271; Civ. C. '12, § 268; Civ. C. '02, § 241; G. S. 145; 
R. S. 199; (17) 1123, § 58; 1910 (26) 680. 

§ 2339. Meeting of board of state canvassers. — The board of state can- 
vassers shall meet at the office of the secretary of state within ten days 
next after such election, to canvass the votes given for the electors of 
President and vice president; and in case all the certified statements shall 
not have been received on that day, the board may adjourn from day to 
day until the same shall have been received, not exceeding five days; and 
if at the expiration of four days certified copies of the statements of the 
county canvassers shall not have been received from any county, the board 
shall proceed to canvass upon such of the said statements as shall have 
been received. 

1932 Code, § 2339; Civ. C. '22, § 272; Civ. C. '12, § 269; Civ. C. '02, § 242; G. S. 146; 
R. S. 200; (17) 1123, § 59. 

§ 2340. Statement and determination of board. — The board shall proceed, 

in making a statement of all the votes, and determining and certifying the 

persons elected, in the manner prescribed by law in relation to the election 

of other officers. 

1932 Code, § 2340; Civ. C. "22, § 273; Civ. C. '12, § 270; Civ. C. '02, 243; G. S. 147; 
R. S. 201; (17) 1123, § 60. 

§ 2341. Certificates by secretary of state — messenger. — The secretary of 
state shall, without delay, cause a copy, under the seal of his office, of the 
certified determination of the board to be delivered to each of the persons 
therein declared to be elected; and for that purpose he may employ such 
and so many messengers as he shall deem necessary. The messengers so 
employed shall receive for their compensation twelve cents per mile for 
traveling, to be audited by the comptroller general upon the certificate of 
the secretary of state. 

1932 Code, § 2341; Civ. C. '22, § 274; Civ. C. '12, § 271; Civ. C. '02, § 244; G. S. 148; 
R. S. 202; (17) 1123, § 61. 



§ 2342 Civil Code Page 168 

§ 2342. Determination and certificate of board to b© published. — The de- 
termination and certificate of the board in relation to the choice of the 
electors shall be published in the same manner as provided in relation to 
the certificates of the election of other officers. 

1932 Code, § 2342; Civ. C. '22, § 275: Civ C. "12, § 272; Civ. C. '02, § 245; G. S. 149; 
R. S. 203; (17) 1123, § 62. 

§ 2343. Meeting of the electors — organization. — The electors of President 
and vice-president shall convene at the capital, in some convenient place, 
on the first Monday after the second Wednesday in December next follow- 
ing their election; and those of them who shall be assembled at 11 o'clock 
in the forenoon of that day shall, immediately after that hour, proceed to 
preliminary organization and make such preliminary arrangements as may 
be necessary for permanent organization and the casting of the electoral 
vote of the State. 

1932 Code, § 2343; Civ. C. '22, § 276: Civ. C. '12, § 273; Civ. C. '02, § 246; G. S. 153; 
R. S. 204; 1882 (17) 1124, § 66; 1885 (19) 25, § 1; 1889 (20) 365; 1936 (39) 1651. 

§ 2344. Duties of state officials. — The chief executive, the secretary of state 
and other state officers shall perform such duties and functions in respect to 
the election of electors, the election of the President and vice-president of 
the United States and certification of electors and results of such election as 
provided by the acts of Congress in relation thereto. 

1932 Code, § 2344; Civ. C. '22,"§ 277; Civ. C. '12. § 274; Civ. C. '02, § 247; G. S. 154; 
it. S. 205; 1882 (17) 1124, § 67; 1889 (20) 365; 1936 (39) 1651. 

§ 2345. Permanent organization, vote by ballot, etc. — On the said second 
Monday in January, at 12 o'clock M., the electors shall meet at some con- 
venient place at the capital and effect a permanent organization by the elec- 
tion of a president and secretary from their own body, proceed to fill by 
ballot and by plurality of votes all vacancies in the electoral college occa- 
sioned by the death, refusal to serve, or neglect to attend at that hour, of 
any elector, or occasioned by an equal number of votes having been given 
for two or more candidates for presidential electors, and then and there 
vote by ballot for President and vice president, one of whom at least shall 
not be an inhabitant of the same state with themselves. They shall name 
in their ballots the persons voted for as President, and, in distinct ballots, 
the persons voted for as vice president. 

1932 Code, § 2345; Civ. C. '22, § 278; Civ. C. '12, § 275; Civ. C. '02, § 248; G. S. 155; 
S. 206; (17) 1124, § 68; (20) 365. 

§ 2343. Certified lists of candidates voted for and the vote for each. — 

They shall make distinct lists of all persons voted for as President, and of 

all persons voted for as vice president, and of the number of votes for each, 

which lists they shall sign and certify; and, after annexing thereto one of 

the lists received from the secretary of state, they shall seal up the same, 

certifying thereon that lists of the votes of this State for President and vice 

president are contained therein. 

1932 Code, § 2346; Civ. C. '22, § 279; Civ. C. '12, § 276; Civ. C. '02, § 249; G. S. 156; 
R. S. 207; 1882 (17) 1124, § 69. 

§ 2347. Appoint messenger to deliver lists — when and to whom. — The 

electors shall then, by writing, under their hands, or under the hands of a 



Page 169 Election of County Officers § 2350 

majority of them, appoint a person to take charge of the lists so sealed up, 
who shall deliver the same to the President of the Senate of the Congress 
of the United States, at the seat of government, before the second Wednes- 
day in February then next ensuing. 

In case there shall be no President of the Senate at the seat of govern- 
ment on the arrival of the person entrusted with the lists of the votes of 
the electors, then such person is required to deliver the lists of the votes 
in his custody into the office of the secretary of state of the United States. 

1932 Code, § 2347; Civ. C. '22, § 280; Civ, C. '12, § 277; Civ. C. '02, § 250; G. S. 157; 
R. S. 208; 1882 (17) 1125; (20) 365. 

§ 2348. Duplicate lists — to whom forwarded and delivered. — The electors 
are also required to forward forthwith, by the postoffice, to the President 
of the Senate of the United States, at the seat of government, and to deliver 
forthwith to the judge of the United States for the district of South Caro- 
lina, and to the secretary of state, to be filed in his office, similar lists signed, 
annexed, sealed up, and certified in the manner aforesaid, 

1932 Code, § 2348; Civ. C. '22, § 281; Civ. C. '12, § 278; Civ. C. '02, § 251; G. S. 158; 
R. S. 20i); 1882 (17) 1125, § 70; 1885 (19) 27. 

§ 2349. Compensation of electors. — Every elector for this State for the 
election of a President and vice president of the United States who shall at- 
tend at any election of those officers, and give his vote at the time and place 
appointed by law, shall be entitled to receive for his attendance at such 
election and for traveling to and from his place of residence by the most 
usual route, the sum of five dollars per day and actual traveling expenses, 
to be paid by the state treasurer upon the warrant of the comptroller 
general. 

1932 Code, § 2349; Civ. C. '22, § 282; Civ. C. '12, § 279; Civ. C. '02, § 252; G. S. 159; 
R. S. 210; 1882 (17) 1125, § 73; 1915 (29) 178. 



CHAPTER 104 

Election of County Officers 

2350. General election for county offi- 2351. Vacancy in county offices, 
cers. 

§ 2350. General election for county officers — when held. — There shall be" 
a general election for the following county officers, to wit: county super- 
visors and county superintendents of education held in each county at ev- 
ery general election for members of the House of Representatives, except 
in those counties in which the term of office of the county superintendent 
of education and county supervisor is four years; and for the election of 
sheriff, coroner and clerk of the court of common pleas, at every alternate 
general election, reckoning from the year one thousand eight hundred and 
eighty-eight, except as to the counties of Berkeley and Cherokee, and ex- 
cept for sheriff and coroner in Hampton County. 

The probate judge in every county, and the clerk of court in Bei'keley 
and Cherokee Counties, and the sheriff and coroner in Berkeley, Cherokee 



§ 2350 



Civil Code 



Page 170 



and Hampton Counties, shall be elected at every alternate general elec- 
tion, reckoning from the year one thousand eight hundred and ninety. 

1932 Code, § 2350; Civ. C. '22, § 283; Civ. C. '12, § 280; Civ. C. '02, § 253; G. S. 160; 
R. S. 211; 1882 (17) 1125, § 74; Gen. St. §§ 642, 701; 1885 (19) 144; amd. 1889 (20) 281. 

See next section and notes thereto. See § 3473 also. 



§ 2351. Vacancy in county oiiices — how iilled. — In the event of a vacancy 
at any time in any of the offices of any county of the State, whether from 
death, resignation, disqualification, refusal or neglect to qualify of the per- 
son elected or appointed thereto, expiration of the term of office, removal 
from the county or from any other cause, the Governor shall have full 
power to appoint some suitable person, who shall be an elector of the 
county, and, upon duly qualifying according to law, shall be entitled to 
enter upon and hold the office to which he has been appointed if it be an 
elective office, until the next general election, when an election shall be 
held to fill the unexpired term, and the officer so appointd or elected shall 
hold said office for the term of said election or appointment, and until his suc- 
cessor shall qualify; and if it be an office which was filled originally by ap- 
pointment, until the adjournment of the General Assembly at the regular 
session next after such appointment; and shall be subject to all the duties 
and liabilities incident to said office during the term of his service therein. 
1932 Code, § 2351; Civ. C. '22, § 284; Civ. C. '12, § 281; Civ. C. '02, § 254; G. S. 161; 
R. S. 212; 1882 (18) 375; amd. 1899 (23) 84. 



The Legislature may provide to fill a 
vacancy in Ihe clerk's ofiice by an elec- 
tion. Reister v. Hemphill, 2 S. C. 325, 50 
L. R. A. (N. S.) 354. 

The Governor cannot till a vacancy in 
the office of the judge of probate where 
the unexpired term exceeds one year. 
Whetmire v. Langston, 11 8. C. 181, 35 
L. R. A. 90. 

Recess appointment of magistrate by 
Governor ended by failure of Senate to 
confirm appointment before adjourn- 
ment of next session. — A recess appoint- 
ment by the Governor to the office of 
magistrate even if made to fill a vacancy, 
was at end upon the adjournment of the 
next session of the Senate without con- 
firmation. State V. Bowden, 92 S. C. 393, 
75 S. E. 866, 46 L. R. A. (N. S.) 1204, L. 
R. A. 1916E, 846, cited with approval in 
State V. Whitten, 92 S. C. 409, 75 S. E. 
880. 

Appointees may be summarily re- 
moved by Governor. — In the dissenting 
opinion in the case of McDowell v. Bur- 
nett, 90 S. C. 400, 73 S. E. 782, 5 A. L. R. 
581, it was said that the appointees un- 
der this section accept their offices sub- 
ject to the power of summary lemoval 
by the Governor. 

Unconstitutional in part.- — Where clerk 
of court, elected for a four year term in 
1928, died in 1930 and appellant was 
elected in the general election of 1930, 
his election was referred to this section, 
which the court interpreted as contem- 



plating election for the two years of 
tne unexpired term and not for four 
>ears as required by Art. 5, Sect. 27 of 
tne Constitution; tnis section, thus in- 
terpreted, being in conflict with the 
Constitution, is void insofar as it pro- 
vides for an election for the unexpired 
term. Cannon v. Sligh et al. (McLeod, 
Intervener), 170 S. C. 45, 169 S. E. 712. 

Election for clerk of court in year not 
the year for regular election is void, 
since, "if election was for unexpired por- 
tion of term only, the term of four 
years fixed by the Constitution would 
be varied, and if for four years, the elec- 
tion year as fixed by statute would be 
changed." Limehouse v. Blackwell et al., 
190 S. C. 122, 2 S. E. (2d) 483. 

Appointee by Governor to fill unex- 
pired term holds until end of term. — 
Where vacancy occurred in office of 
sheriff of Darlington County in 1938, as 
a result of death of the incumbent, and 
the Governor appointed a new sheriff, 
a purported election of another sheriff 
at a general election in 1938 was void, 
and the sheriff aopointed bv the Gov- 
ernor would hold office until the gen- 
eral election of 1940, at which time the 
regular election for office of sheriff 
would occur. 191 S. C. 376, 4 S. E. 305. 

This section not applicable to state 
hiahway commissioners under section 
5867. H°v\vard v. Long, 178 S. C. 351, 183 
S. E. 145. 



Page 171 



Conduct of Primary Elections 



§ 2352 



CHAPTER 105 

Primary Elections 

Article 1. Conduct of Primary Elections, § 2352. 
Article 2. Ballots and Booths at Primary Elections, § 2373. 
Article 3. Primary Elections in Cities of 40,000 or More, § 2383. 
Article 3-A. Primary Elections Nominate Mayor and Councilmen in 

Cities of 25,000 and Not over 29,000, § 2400-1. 
Article 3-B. Primary Elections for Mayor and Councilmen in Cities of 

29,000 and Not over 30,000, § 2400-5. 
Article 3-C. Primary Elections in Cities over 50,000 and under 100,000 

Having Commission Form of Government, § 2400-7. 
Article 3-D. Municipal Primaries, Counties with City of 6,000 to 6,500, § 

2400-11. 
Article 4. General Provisions Governing Primary Elections, § 2401. 
Article 5. Provisions Relating to Primary Elections in Certain Counties, 

§ 2418-1. 



ARTICLE 1 
Conduct of Primary Elections 



2352. Regulation — oath of managers. 

2353. Meaning of words and phrases. 

2354. Party clubs. 

2355. Qualifications for party member- 

ship and vote. 

2358. Political clubs and voting places. 

2359. Enrollment books. 

2360. County convention. 

2361. State committee. 



2362. State convention. 

2363. County committee. 

2365. Primary election on last Tuesday 

in August. 

2366. Tabulation of returns. 

2367. Second primary. 

2368. Certain municipal registration. 

2369. Cumulative. 

2370. Penalties for violations. 



§ 2352. Regulation — oath of managers. — Every political primary election 
held by any political party, organization, or association, for the purpose of 
choosing candidates for office, or the election of delegates to conventions, 
shall be presided over and conducted in the manner prescribed by the con- 
stitution and rules of the political party, organization or association holding 
such primary election by managers selected in the manner prescribed by 
such constitution and rules. Such managers shall, before entering upon the 
discharge of their duties, each take and subscribe on oath that he will fairly, 
impartially and honestly conduct the same according to the provisions of 
this article and the constitution and rules of such party, organization or as- 
sociation. Should one or more of the managers appointed to hold such elec- 
tion fail to appear on the day of election, the remaining manager or man- 
agers shall appoint others in their stead and administer to them the oath 
herein prescribed. The managers shall take the oatla herein prescribed be- 
fore a notary public or other officer authorized to administer oaths; but if 
no such officer can be conveniently had, the managers may administer the 
oath to each other. Such oath shall, after being subscribed by the managers, 
be filed in the office of the clerk of court for the county in which such elec- 



§ 2352 Civil Code Page 172 

tion shall be held, within five days after such election. 

1932 Code, § 2352; Civ. C. '22, § 285; Civ. C. '12, § 282; Civ. C. '02, § 255; R. S. 213; 
(20) 10, § 1; 1905 (24) 831. 

See § 3473 also. 817, and is waived when the candidate 

Intent of section. — It is evident that thereafter participates in the contest, 

the Legislature intended to give primary Party rules cannot conflict with stat- 

elections a legal status, and to place utes. — The rules of the State Demo- 

tnem, together with the entire party ma- cratic Party cannot conflict with the 

chinery, under the protection of the enactments of the Legislature as to pri- 

courts, not only for the purpose of pun- mary elections, whether state, county 

ishing frauds, but also for the enforce- or municipal. Schmancke v. Moorer, 

ment of rights acquired therein. Ex parte 162 S. C. 29, 159 S. E, 914. 

Sanders, 53 S. C. 478, 31 S. E. 290, 291, Statute requiring board of education 

20 A L. R. 1042, 1058; reaffirmed in to appoint school trustees elected in an 

Schmancke vs. Moorer, 162 S. C. 29, 159 election conducted according to regula- 

S. E. 914. tions applicable to primary elections is 

Decision of state executive committee invalid, since it would deprive citizens 

as to the validity of primary elections of right to vote who did not have their 

are of a judicial nature. — The decisions names on the club roll of some political 

of the state executive committee of a party. State v. Huntley, 167 S. C. 476, 

political party as to the validity of pri- 166 S. E. 337. 

mary elections are of a judicial or quasi See generally, Hyde v. Logan, 113 S. 

judicial nature, so as to be reviewable C. 64, 101 S. E. 41, 20 A. L. R. 1042, 1058; 

bv certiorari. Ex parte Sanders, 53 S. C. as to certirorari to review action of exec- 

478, 31 S. E. 290, 20 A. L. R. 1042, 1058. utive committee in municipal elections. 

Rules requiring notice of contest may Hold v. Democratic Executive Commit- 

be waived.— Where a rule of a party tee, 79 E. C. 263, 60 S. E. 659, 15 L. R. A. 

organization requires a notice of contest (N. S.) 691, as to certiorari to review ac- 

to be filed within a specified time after tion of county executive committee, 

a primary election, such requirement, if Moore v. Griffin, 81 S. C. 393, 62 S. E. 

jurisdictional, relates to the person and 545, as to filing statement of expenses, 

not to the subject matter, and may be State v. State Democratic Executive 

waived. State v. State Democratic Exec- Committee, 93 S. C. 321, 76 S. E. 817. 

utive Committee, 93 S. C. 321, 76 S. E. As to municipal primaries, see § 2401. 

§ 2353. Meaning of words and phrases. — The words and phrases used in 
this chapter, unless the same be plainly inconsistent with the context there- 
of, shall be construed as follows: 

(1) "County committee" means the county executive committee. 

(2) "County chairman" means the chairman of the county executive 
committee. 

(3) "State committee" means the state executive committee. 

(4) "State chairman" means the chairman of the state executive com- 
mittee. 

(5) "Primary" means the primary election of the party. 

(6) "General election" means the general election, whether for United 
States or state or county offices. 

(7) "Club district" means the territory set apart for each club, whether 
it be a ward or township or a subdivision thereof. 

(8) "Inhabitants" means the number of inhabitants according to the fed- 
eral census last taken. 

1932 Code, 2353; Civ. C. '22, § 286; 1915 (29) 163. 

See generally, Hyde v. Logan, 113 S. C. 64, 101 S. E. 41, 20 A. L. R. 1042, 1058. 

§ 2354. Party clubs — organizations — officers — committees — special meet- 
ings — regular meetings. — For the purpose of the primary elections held by 
any political party, organization or association for the purpose of choosing 
candidates for office or the election of delegates to conventions, one or more 
clubs shall be organized in each township or ward, except as hereinafter 



Page 173 Conduct of Primary Elections § 2358 

provided, each of which clubs shall have a distinct title: "The Club of 

party," and shall elect a president and one or more vice-presidents, a 

secretary and treasurer, and may have the following working committees, 
of not less than three members each, viz.: a committee on registration, an 
executive committee, and such other committees, as to each club may seem 
expedient. 

In the absence of the secretary, or in case of his inability to act, unless it 
is otherwise provided in these rules, he shall designate another member of 
the club to perform his duties, or the members of the club shall elect a secre- 
tary to take his place. 

The president, or five members, shall have power to call all special meet- 
ings of the club (except for reorganization, provided for in the succeeding 
section) , and at all special meetings one-tenth of the members shall be 
necessary to constitute a quorum for the transaction of business, of which 
meeting at least 48 liours' public notice shall be given. 

The clubs shall meet on the fourth Saturday in April of each election 
year for reorganization: provided, that the county committee may name 
any other day within the same week for such club meeting by giving at 
least two weeks' notice by advertisement in one or more county papers. In 
case any existing club shall fail to reorganize on the day fixed, the county 
committee may fix a day for such club to meet for reorganization by giving 
two weeks' notice, as provided in this section. 

1932 Code, § 2354; Civ. C. '22, § 287; 1915 (27) 164. 

§ 2355. Qualifications for party membership and vote — exceptions as to 
teachers, ministers and federal employees. — The qualifications for member- 
ship of such party, organization or association in this State, and for voting 
at the primary, shall be as follows, viz.: the applicant for membership, or 
voter, shall be 21 years of age, or shall become so before the succeeding 
general election. He shall be a citizen of the United States and of this 
State. No person shall belong to any club or vote in any primary unless he 
has resided in the State two years and in the county six months prior to the 
succeeding general election and in the club district 60 days prior to the 
first primary following his offer to enroll: provided, that public school 
teachers and ministers of the gospel in charge of a regular organized church 
and federal employees from this State shall be exempt from the provisions 
of this section as to residence, if otherwise qualified: provided, that the 
state convention of any political party, organization or association in this 
State shall have the power and authority to add to or to limit the qualifi- 
cations for membership in such party, organization or association, and for 
voting at the primary elections thereof, if such qualifications so added or 
limited do not conflict with the provisions herein as to the age and resi- 
dence of members and voters. 

1932 Code, § 2355; Civ. C. '22, § 288; 1915 (29) 165; 1938 (40) 1742. 

§ 2358. Political clubs and voting places. — In cities of over 10,000 inhabi- 
tants, one or more clubs shall be organized in each of the wards. Each ward 
shall be a club district unless subdivided by county committee. And the 
county committee of eacli county in which such city is located may permit 
voters residing in the county outside of such city to belong to a club lo- 
cated in such city, and to vote therein in the club nearest to their respective 



§ 2358 Civil Code Page 174 

residences calculated by the most practicable and convenient route. In 
cities or towns of less than 10,000 inhabitants the county committee may 
authorize the consolidation of two or more wards to form a club district, 
and where townships are embraced in part in such cities or towns, the 
county committee may permit the voters residing in such townships to be- 
long to a club located in such town or city and to vote in such town or city 
in the club nearest to their respective residences calculated by the nearest 
practicable route: provided, no person shall be enrolled or vote out of the 
county in which he resides. In cities or towns which are not divided into 
wards the county committee may designate the extent of the club district: 
provided, that in the city of Sumter one or more clubs may be organized in 
each ward thereof, and the executive committee of any political party may 
provide for as many voting precincts in the wards of said city as in their 
judgment may be necessary. 

In all other cases the voter must enroll in the club nearest his place of 
residence, calculated by the nearest practicable route, regardless of town- 
ship lines, and can only vote at the voting place of such club, and the ter- 
ritory included by this test shall be considered the club district of such club: 
provided, that the county executive committee may define the club by 
metes and bounds, in which case the voters must vote at the club for said 
district. 

No person shall be enrolled to any club or take part in any club meeting 
or vote in any primary or be elected a delegate to the county convention, 
except in the club district in which he resides. 

There shall be in no case more than one voting place for each club. No 
club shall have less than 25 members: provided, however, that any county 
committee may permit the organization of a club of less than 25 members 
at inaccessible points where there are less than 25 voters. 

No person shall vote except at the voting place authorized by the county 
committee for the club to which he belongs: provided, that if he remove 
from a club district within 60 days prior to the first primary he may vote 
(in the year which he removed) in the club district in which he previously 
resided: provided, further, that he must have enrolled before the closing of 
the club list. 

Federal, state and county officers temporarily residing at or near the cap- 
ital or county seat maj' retain their membership and voting rights in their 
former home clubs if they so desire. 

In case of mobilization of the national guard of this State, the state com- 
mittee shall provide for the enrollment and voting of all members of the 
national guard qualified to vote. 

1932 Code, § 2358; Civ. C. '22, § 289; 1915 (29) 165; 1918 (30) 759; 1923 (33) 146. 

§ 2359. Enrollment books — notice of opening — mode of enrollment — com- 
mittee — closing books — purging rolls — filings, etc. — Books of enrollment for 
voting in primary elections shall be opened by the secretary of each club, 
or by the enrollment committee as hereinafter provided, on or before the 
first Tuesday in June, in each election year. Notice thereof shall be given 
bj' the county chairman showing the names of the clubs, the boundaries of 
the club district, when the clubs are in cities or towns or adjacent thereto, 
or have been defined by the county committee as herein provided, the 



Page 175 Conduct of Primary Election § 2358 

names of the secretaries, the names of the enrollment committee, such 
other information as the county chairman may desire to give, and where 
the books are to be opened. Thereafter no new clubs shall be organized in 
that election year. Each applicant for enrollment shall, in person, write 
upon the club roll his full name and immediately thereafter his age, occu- 
pation and postoffice address, and if in a city or town shall write the name 
of the street and number of the house in which he resides, if such designa- 
tions exist in said city or town. If the name be illegible, the secretary shall 
write the name beneath the signature of the applicant. In the event of the 
inability of the applicant to write he may make his mark upon the roll, 
which shall be witnessed by the secretary, or other person then having the 
custody thereof, and the secretary shall fill in the other requirements. The 
state committee shall furnish suitable books for enrollment, and the du-' 
plicate rolls to be made and filed with the clerk of court, which shall be 
uniform throughout the state: provided, that the county committee shall, 
on or before the last Monday in May of each election year, appoint for 
each club an enrollment committee of three, which may consist of the sec- 
retary and county committeeman from the said club, and a third member 
to be designated by the county committee, by whom said enrollment shall 
be conducted. The enrollment book shall be kept in the custody of the sec- 
retary or at such place as shall be designated by the enrollment committee. 
The club roll shall be open to inspection by any member of the party. 

On the fourth Tuesday in July of each election year, which shall be the 
last day of enrollment, the club books shall close; and within three days 
thereafter each secretary shall transmit the original roll to the county 
chairman, who shall forthwith cause to be made and shall certify a copy 
thereof and file the same with the clerk of the court for public inspection at 
all times. At least ten days before the first primary, the county committee 
shall meet after three days' published notice in a newspaper of general cir- 
culation in the county of time and place of meeting and examine the rolls. 
Any person may complain of errors therein and the county committee, after 
hearing complaints, shall, in a fair and impartial manner, correct and purge 
the rolls, striking off the names of all persons not residing in the club dis- 
trict for which each roll was made up, or otherwise improperly enrolled, 
and adding any names improperly omitted: provided, no name shall be 
stricken from any club roll without three days' notice by mail to the ad- 
dress appearing on the club roll to the person whose name is proposed to be 
dropped from the roll to show cause why said name should not be dropped. 

When said rolls have been revised and corrected by the said county com- 
mittee, they shall be certified to and shall thereupon become the official 
club rolls, and no names shall be added thereafter, except by the order of a 
judge of competent jurisdiction. 

Upon the completion of said revision, the county chairman shall imme- 
diately file in the office of the clerk of court a list duly certified by him of 
all names added or dropped from said roll, with age, place of residence, and 
occupation, which list shall be preserved by the clerk along with the dupli- 
cate roll on file in his office and any person may there inspect said roll and 
list of corrections at all times. 

The original roll shall be delivered to the managers of the primary elec- 



§ 2359 . Civil Code Page 176 

tion by the county committee before the day for the opening of the polls; 
and no person shall be allowed to vote at said election whose name does 
not appear on said original roll as herein required. The managers of elec- 
tion shall return said rolls to the county chairman immediately after the 
counting of the votes and the declaration of the result, or as soon there- 
after as practicable: provided, if the original roll be lost or miscarried a 
copy of the duplicate, as corrected by the county committee and filed in the 
clerk's office, such copy to be certified to by him, shall be used in place of 
the original. 

1932 Code, § 2359; Civ. C. '22, § 290; 1915 (29) 166. 

§ 2360. County convention — how composed — organization — appeals. — Ev- 
ery general election j-ear county conventions shall be called by the county 
committee to meet on the first Monday in May at the county seat. The con- 
vention shall be composed of delegates elected from the clubs in the county, 
one delegate for every 25 members, and one delegate for a majority frac- 
tion thereof, based upon the number of votes polled in the first primary of 
the preceding election year. The lists of delegates certified to by the presi- 
dent and secretary of each club shall constitute the temporary roll of the 
convention. The number of delegates for new clubs shall be based upon 
their enrollment at the time of the club meeting. 

Each county convention shall be called to order by the county chairman 
and the convention shall proceed to elect a temporary president, a tempo- 
rary secretary and a committee on credentials for the purpose of organiz- 
ing. When organized, it shall elect a permanent president, a secretary and 
a treasurer. It shall also elect the county chairman and as many delegates 
to the state convention as double the number of members the county in 
which the convention is held has in the General Assembly. The secretary 
of the convention shall keep a record of the proceedings in the minute 
book. 

In the event that the county committee has refused to permit the forma- 
tion of a new club in any ward or township, such refusal may be appealed 
from to the county convention, which may permit the formation of the new 
club desired, but no such club shall be allowed any representation in the 
convention in that calendar year. 

1932 Code, § 2360; Civ. C. '22, § 291; 1915 (29) 168. 

§ 2361. State committee — vacancy — officers — meetings — term of office. — 

The state committee shall be composed of one member from each county, 
to be elected by the county conventions and the state chairman to be 
elected by the state convention: provided, that in case the office of chair- 
man of the state committee shall become vacant by death, resignation or 
otherwise, the state committee shall have power to fill the vacancy by elect- 
ing a chairman to serve until the organization of the next regular state 
convention. The state committee shall choose its other officers, not neces- 
sarily members thereof: provided, that the chairman shall vote only in 
case of a tie. The state committee shall meet at the call of the chairman or 
any five members, and at such time and place as he or they may appoint. 
Vaca.ncies on said state committee by death, resignation or otherwise, shall 
be filled by the respective county committees. The members of the state 



Page 177 Conduct of Primary Elections § 2363 

committee shall continue in office for two ye^s from the time of election 
or until their successors have been elected. The committee shall nominate 
presidential electors, and if any vacancy occur in the state ticket of elec- 
tors, or of the national executive committee, by death, resignation or 
other cause, the committee shall have the power to fill the vacancy; all by 
majority of the whole committee. 

1932 Code, § 2361; Civ. C. '22, § 292; 1915 (29) 169. 

§ 2362. State convention — how composed — meetings — organization — va- 
cancy. — The state convention shall be called by the state committee to meet 
at Columbia every general election year on the third Wednesday in May 
The convention shall be composed of delegates elected by the county con- 
ventions, each county to be entitled to as many delegates as double the 
number of its members in the General Assembly. When the state conven- 
tion assembles it shall be called to order by the chairman of the state com- 
mittee. A temporary president shall be nominated and elected by the con- 
vention, and after its organization the convention shall proceed imme- 
diately to the election of permanent officers and to the transaction of busi- 
ness. When the business has concluded it shall adjourn sine die. 

The officers of the state convention shall be a president, vice president 
from each congressional district, two secretaries and a treasurer. Each 
county delegation to a state convention shall have power to fill any va- 
cancy therein. Any county failing or refusing to organize under the pro- 
visions of these rules shall not have representation in the state convention. 

1932 Code, § 2362; Civ. C. '22, § 293; 1915 (29) 169. 

Parly rules not to conflict with stat- elections, whether state, county or mu- 

utes. — The rules of the State Democratic nicipal. Schmancke v. Moorer, 162 S. C. 

Party cannot conflict with the enact- 29, 159 S. E. 914. 
ments of the Legislature as to primary 

§ 2363. County committee — how composed — officers — vacancy — meeting — 
duties. — The clubs in each county shall be held together and operate under 
the control of a county committee, which shall consist of one member from 
each club, to be elected by the respective clubs. The committee, when 
elected, shall appoint its own officers (except the chairman, who shall be 
elected by the county convention) , who shall not necessarily be members 
of said committee, but a vacancy in the membership of the committee shall 
be filled by the club, through the loss of whose member by death, resigna- 
tion or otherwise the vacancy occurs: provided, that in case the office of 
the chairman of the county committee shall become vacant by death, resig- 
nation or otherwise, the committee shall have power to fill the vacancy by 
electing a chairman to serve until the organization of the next regular 
county convention: and provided, further, that any officer so elected who 
is not a member of the committee shall not be entitled to vote on any ques- 
tion except the chairman, and then only in case of a tie vote. The tenure of 
office of the committee shall be until the first Monday in May in each elec- 
tion year. 

The county committee shall meet on or before the first Monday in August 
of each election year and designate a polling place for each club in its own 
club district and appoint the managers for the primaries. Three managers 
and a clerk shall be appointed for each voting place and their names pub- 



§ 2363 Civil Code Page 178 

lished in one or niore county papers at least two weeks before the election. 
1932 Code, § 2363; Civ. C. '22, § 294; 1915 (29) 170. 

§ 2365. Primary election on last Tuesday in August — arrangements of vot- 
ing place — opening and closing polls — duty of managers — ballot boxes — 
oaths — tickets — ballots in wrong box — excessive ballots — challenges. 

(1) Time. — For the purpose of nominating candidates for Governor, lieu- 
tenant governor, and all other state officers, including solicitors in the re- 
spective circuits, United States Senator and Congressmen in their respec- 
tive districts and all county officers, except masters, magistrates and super- 
visors of registration, a direct primary election shall be held on the last 
Tuesday in August of each election year, and a second and third primary 
each two weeks successively thereafter if necessary: provided, that the 
county committee of any county shall be at liberty to order a primary elec- 
tion for masters and magistrates, but not for members of the county board 
of control of the dispensaries, nor for county dispensers. 

(2) Voting places. — The managers at each voting place shall arrange the 
table, desk or other place upon which the ballot boxes shall be placed, so 
that there shall be no crowding or confusion immediately around the boxes, 
and suitable means shall be provided to enable each voter to approach the 
boxes and deposit his ballot without interference or hindrance, and the 
right of each person regularly enrolled to vote and the secrecy of the bal- 
lot shall be preserved at all times. 

(3) Time polls open — tabulate results. — The managers shall open the polls 
at 8 o'clock A. M., and shall close them at 4 o'clock P. M. 

(a) Provided, that in the cities of Charleston and Spartanburg the polls 
shall open at 8 o'clock A. M., and close at 6 o'clock P. M. 

(b) Provided, that in Anderson County the polls shall open at eight 
o'clock A. M. and close at six o'clock P. M. 

1934 (38) 1223. 

(c) Provided, that in the greater Greenville district in Greenville County, 
the polls shall open at 8 o'clock A. M., and close at 6 o'clock P. M. 

1934 (39) 1381. 

(d) Provided, that in Lexington County and the city of Camden, the 
polls in the Democratic primary election shall be opened at eight o'clock in 
the morning and close at six o'clock in the afternoon. 

1934 (38) 1602; 1936 (39) 1407, 1458. 

(e) Provided, that in the primary elections held in Aiken County and re- 
ferred to in section 2365, at the voting places at North Augusta, Belvedere, 
Clearwater No. 2, Bath, Langley, Gloverville, Warrenville, Graniteville and 
Vaucluse, the managers of election shall open the polls at 8 o'clock, A. M. 
and shall close them at 6 o'clock, P. M., and at Rock Hill, Fort Mill, Clover 
and York, in York County the polls shall be kept open in primary elec- 
tions from 8 A. M. to 6 P. M. 

1934 (38) 1383. 

(f) Provided, that all primary elections held in Greenwood, Beaufort 
and Lancaster Counties the executive committee in the county of any party 
holding the election shall have the right to designate the voting precincts 
which shall open at eight o'clock in the forenoon and close at six o'clock 
in the afternoon on the day of election; and if not so specially designated, 
the polls in Greenwood, Beaufort and Lancaster Counties in such election 



Page 179 Conduct of Primary Elections § 2365 

shall open as now provided by law. 

1934 (38) 1443. 

(g) Provided, that in all primary elections in Fairfield County the polls 
shall open at eight (8) A. M., and close at four (4) P. M., except at the vot- 
ing place at Winnsboro Mills, town of Winnsboro, where the polls shall re- 
main open until six (6) P. M. 

1936 (39) 1458. 

(h) Provided, that in all primary elections in Chester County the polls 
shall open at eight (8) o'clock A. M., and close at four (4) P. M. Provided, 
however, that at the following precincts in said county: Ward three Ches- 
ter, Ward four Chester, Baldwin, Eureka, No. 1 Great Falls, No. 2 Great 
Falls, No. 3 Great Falls, and Lando, the polls shall open at eight o'clock 
A. M. and close at six (6) o'clock P. M. 

1936 (39) 1575. 

(i) Provided, that the polls in the city of Columbia, in the Hampton club 
district, and at Olympia, Eau Claire, Colonial Heights, Palmetto, Edgewood, 
Taylor's Store and Arden, in Richland County in primary elections shall 
open at eight (8) A. M. and close at six (6) P. M. 

1932 Code, § 2372; 1928 (35) 1993; 1930 (36) 1277; 1936 (39) 1699. 
(j) Provided, that the polls in the Ware Shoals club district in Green- 
wood County in primary elections shall open at 8 o'clock A. M. and close at 
6 o'clock P. M., instead of 4 o'clock P. M., as now provided by law. 

1938 (40) 1760. 

(k) Provided, that in the county of Lancaster at voting precincts known 
as Lancaster Mill box No. 1 and Lancaster Mill box No. 2, the polls shall 
open at 8 A. M. and close at 6 P. M., thereby providing two hours additional 
time for the casting of ballots in all primary elections at said precincts. 

1938 (40) 1878. 

(1) Provided, that in all incorporated towns in Horry County the polls 
shall open at eight o'clock A. M., and close at six o'clock P. M. 

1940 (41) 1730. 

The managers shall then proceed publicly to count the votes. After tabu- 
lating the result, the managers shall certify the same and forward the bal- 
lot box, containing the ballots, poll list and all other papers, including the 
club roll, relating to such election, by one of their number to the chairman 
of the county committee within 36 hours after the close of the polls. 

(4) Ballot boxes — oath for managers. — Each county committee shall fur- 
nish the managers at each voting precinct two ballot boxes, one for state 
officers and United States Senator and one for county officers. Congressmen 
and solicitors. The managers, before opening the polls, shall take and sign 
the following oath: "We do solemnly swear that we will conduct this elec- 
tion according to law and the rules of the party, and will allow no person 
to vote whose name is not regularly enrolled in this club, and we will not 
assist any voter to prepare his ballot and will not advise any voter as to 
how he should vote at this election." The managers shall direct each voter, 
if requested, to the proper box for his ticket, but the boxes in all cases 
shall be marked in a suitable manner so as to designate in which box the 
respective tickets shall be placed. 

(5) Oath for voters. — The managers at each box at the primary shall re- 
quire every voter to take the following oath and pledge, viz.: "I do sol- 



§ 2365 Civil Code Page 180 

emnly swear that I am a resident of this club district and am duly qualified 
to vote at this election , and that I have not voted before at this election." 

(6) Voting — tickets. — Each voter shall deposit in the appropriate box a 
ballot on which shall be printed the names of the candidates for the office to 
be filled, with the titles of the respective offices. The tickets shall be fur- 
nished by the state committee for all except county officers, Congressmen 
and solicitors, for which the county committee shall furnish the tickets. 
Each ticket shall contain the names of all candidates for the respective of- 
fices and no other tickets shall be used. One ticket shall contain the names 
of all persons running for state offices and United States Senator. The 
other ticket shall contain the names of all persons running for members of 
the General Assembly, county offices, Congressmen and solicitors. No vote 
for the House of Representatives, nor for county commissioners, shall be 
counted unless it contains as manj^ names as the county is entitled to repre- 
sentatives and to county commissioners, respectively. 

(7) Ballots in wrong box — superfluous ballots. — Any ballot deposited in 
the wrong box shall not be counted. In case the managers find more ballots 
in the ballot box than names on the poll list, the managers shall draw out 
the excess ballots and destroy them. 

(8) Challenges. — At any election when the right of a person to vote is 
challenged, the managers shall place the vote so challenged in an envelope 
and indorse thereon the name of the voter and that of the challenger, and 
the person so challenged shall be allowed to vote, and the challenged votes 
shall be kept separate and apart and not counted, but turned over to the 
county committee, who shall at its first meeting thereafter hear all objec- 
tions to such votes, and where no person appears to sustain an objection 
made at the polls the ballot shall be removed from the envelope and min- 
gled with the regular ballot and counted, but where the challengers ap- 
per, or produce witnesses in support of the challenge, the committee shall 
proceed to hear and determine the question, and in all instances the voter 
shall have the right of appealing to the state committee. 

1932 Code, § 2365; Civ. C. '22, § 295; 1915 (29) 170; 1927 (35) 196; 1929 (36) 229; 1934 
(38) 1223, 1381, 1383, 1443, 1602; 1936 (39) 1407, 1458, 1575, 1699; 1938 (40) 1760, 1878: 
1940 (41) 1730. 

See § 2301 for poll hours in general n-i S. C 64, 101 S. E. 41, 20 A. L. R 

elections. 1042, 1058. 

The right to vote is a substantial right Supreme Court takes judicial notice 
protected by law, and a voter whose of the fact that under this section Demo- 
right has been challenged should be al- cratic party has, for many years, held 
lowed to hear the evidence against his primary elections for the nomination of 
right, in order that he may have oppor- candidates for the office of magistrate, 
tunity to adduce evidence in rebuttal of Young v. Sapp, 167 S. C. 364, 166 S. E. 
in support of his right. Hyde v. Logan, 354. 

§ 2366. Tabulation of returns — result of primary — state committee pro- 
tests and contests — appeals — majority vote. — The county committees shall 
assemble at their respective court houses on the morning of the second 
day after the election on or before twelve o'clock noon to tabulate the re- 
turns and declare the results of the primary, so far as the same relates to 
members of the General Assembly and county officers, and shall forward 
immediately to the chairman of the state committee at Columbia, S. C, the 
result of the election in their respective counties for United States Senator, 



Page 181 Conduct of Primary Elections § 2367 

state officers, Congressmen and solicitors. The state committee shall proceed 
to canvass the vote and declare the result. 

The protests and contests for county officers and members of the General 
Assembly shall be filed within two days after the day of the declaration by 
the county committee of the result of the election with the chairman of the 
county committee, and said county committee shall hear and determine the 
same at its first meeting thereafter, which shall be held within five days 
after said protest or contest is filed. The state committee shall meet on the 
Tuesday after each primary or at such other time as may be designated by 
the chairman, to hear and decide protests and contests as to United States 
Senators, state officers. Congressmen and solicitors: provided, that no mem- 
ber of either the county committee or state committee shall act in any con- 
test wherein his candidacy is acted on. The protests and contests for all 
officers, except county officers and members of the General Assembly, shall 
be filed within five days after the election with the chairman of the state 
committee. 

The state committee shall also review, on appeal, the decision of the 
county committee as to county officers, and members of the General Assem- 
bly and its action shall be final. 

No candidate shall be declared nominated in a first primary election un- 
less he receives a majority of the votes cast for the office for which he was 
a candidate. The question of a majority vote shall be determined by the 
number of votes cast for any particular office and not by the whole num- 
ber of votes cast in the primary. 

1932 Code, § 2366; Civ. C. '22, § 296; 1916 (24) 176: 1930 (36) 1231. 

Power lo hear and determine primary Disqualiiication of executive commit- 
election contest, given executive com- tee members acting with the committee 
mittee, being judicial, cannot be dele- must be objected to at time of hearing, 
gated to a subcommittee. Hyde v. Logan, — Disqualification of executive commit- 
113 S. C. 64, 101 S. E. 41, 20 A. L. R. tee members from acting with the com- 
1042, 1058. mittee in hearing primary election con- 
Decision of state committee is final test cannot avail petitioners on certiorari 
only so far as councils of party are con- to review proceedings of committee. 
cerned. — The Supreme Court has juris- where disqualification was not objected 
diction to review the action of the Demo- to at time of hearing. Hyde v. Logan, 
cratic executive committee of a city in 113 S. C. 64, 101 S. C. 41, 20 A. L. R. 
ascertaining and declaring result of pri- 1042, 1058. 

mary election for candidates for mayor Members of executive committee were 

and aldermen; there being no inference not disqualified from hearing primary 

to the contrary to be drawn from the election contest bv reason of being law 

provisions of this section, making the partners of one of the candidates. Hyde 

action of state committee in reviewing v. Logan. 113 S. C. 64, 101 S. E. 41, 20 

the action of the county committee final A. L. R. 1042, 1058. 

for such statute, even as to action of Errors not affecting result of election 

state committee, makes its decision final will not invalidate election. — Errors 

only so far as the councils of the party which do not appear to have affected the 

are concerned. Hyde v. Logan, 113 S. C. result will not be allowed to overturn 

64, 101 S. E. 41, 2'0 A. L. R. 1042, 1058. an election, and every reasonable pre- 

The action of a disqualified judge is sumption will be indulged to sustain it. 

not void, but voidable only. Hyde v. Hyde v. Logan, 113 S. C. 64, 101 S. E. 41, 

Logan, 113 S. C, 64, 101 S. E. 41, 20 A. 20 A, L. R. 1042, 1058. 
L. R. 1042, 1058. 

§ 2^87. Second primary. — A second primary, when necessary, shall be held 
two weeks after the first and shall be subject to the rules governing the 
first primary. At said second primary the two highest candidates alone shall 
run for any one office, but if there are two or more vacancies for any par- 



§ 2367 Civil Code Page 182 

ticular office, then the number of candidates shall be double the number of 
vacancies to be filled. In all second primaries the candidate receiving the 
largest number of votes cast for a given office shall be declared the nomi- 
nee for such office whether or not such person shall have received a ma- 
jority of the votes cast for that office and where there are several candi- 
dates for several different offices — such as candidate for the House of Rep- 
resentatives — then the several candidates receiving the largest number of 
votes for the several positions shall be considered as nominated for said 
offices whether they shall have received a majority of the votes cast 
therefor or not: provided, however, that in the event a tie between two 
candidates in the second primary the county chairman, if it is an election 
for a county office wherein the tie occurs, and if it is the office for United 
States Senator, or for any state office, Congressman or solicitor, the state 
chairman shall order a third primary. 

Other primaries, if necessary, shall be ordered by the county chairman, 
if it is a county office, and the str.te chairman, if it is for United States Sen- 
ator, state officers. Congressmen or solicitors. 

1932 Code, § 2367; Civ. C. '22, § 297; Civ. C. '22, § 296; 1916 (24) 176; 1930 (36) 1231. 

§ 2368. Certain municipal registration. — For all municipal primary elec- 
tions, in cities of more than twenty-five thousand inhabitants and less than 
fifty thousanad inhabitants according to the last United States census, the 
same provisions as now obtain as to the registration of voters shall prevail, 
the provisions of the act of 1910, "An Act to Amend the Code of Laws of 
South Carolina, Volume I, Chapter XLIX, relating to Municipal Corpora- 
tions, by Adding thereto an Article to Be Known as Article VII," etc., and 
amendments thereto, remaining in full force and effect, except as may be 
specifically amended or repealed by this article. 
1932 Code, § 2368; Civ. C. '22, § 298; 1915 (29) 174. 

The act above referred to is incorporated in this code, see § 7655. 

§ 2369. Cumulative — additional party vote. — This article is not intended, 
and shall not be construed, to prevent any political party, organization or 
association from prescribing and requiring any additional requirements 
and safeguards for the conduct of its primary election, and shall not be 
deemed or construed to repeal or effect the provisions of the law of this 
State, providing additional requirements and safeguards for primary elec- 
tions in cities of more than forty thousand inhabitants: provided, however, 
that no political party, organization or association shall enact rales or regu- 
lations based upon an educational or property qualifications as a requisite 
for voting in a primary. The provisions of this article shall not be con- 
strued to repeal an act entitled "An Act to regulate the holding of all pri- 
mary elections and the organization of clubs in cities containing forty thou- 
sand inhabitants, or more," and also known as senate bill No. 37, passed at 
regular session of 1915. 

1932 Code, § 2369; Civ. C. '22, § 299; 1915 (29) 174. 

The act above referred to appears in this code as §§ 2383 to 2400. 

§ 2370. Penalties for violations — oaths. — Any person violating the provi- 
sions of this article other than swearing falsely shall be guilty of a misde- 



Page 183 Ballots and Booths at Primary Elections § 2376 

meaner, and fined not over five hundred ($500) dollars, or imprisoned not 
over six (6) months, or both, at the discretion of the court. Any person 
swearing falsely in any of the matters pertaining to primary elections shall 
be guilty of perjury and punished as now provided by law for perjury. The 
officers and managers of all clubs, and members of the state and county 
executive committees of political parties, organizations or associations, are 
hereby authorized to administer oaths in all matters relating to such pri- 
mary elections, and to swear falsely before any of them touching such mat- 
ters shall be perjury. The said managers shall be sworn to conduct the elec- 
tion fairly and legally, and each voter shall be sworn as to his right to vote 
and that he has not voted before at said election. 

1932 Code, § 2370; Civ. C. '22, § 300; Cr. C. '22, § 367; 1915 (29) 174. 



ARTICLE 2 
Ballots and Booths at Primary Elections 

2373. Booths at primary elections. 2378. Admission to polling place. 

2374. Polling places. 2379. Interference with election. 

2375. Tickets. 2380. Managers to account for ballots. 

2376. Preparation of ballots. 2381. Inconsistent acts repealed. 

2377. When and how voter may be as- 2382. State executive committee. 

sisted. 

§ 2373. Booths at primary elections — not to apply outside incorporated 
cities and towns. — In every primary election in this State there shall be 
provided at each polling precinct one booth for each one hundred enrolled 
voters or majority fraction thereof. The booths shall be made of wood, sheet 
metal, or any other suitable substance; shall not be less than thirty-two 
inches wide and thirty-two inches deep and six feet six inches high, shall 
be provided with a curtain hanging from the top in front to within three 
feet of the floor, and shall have a suitable shelf on which the voter can 
prepare his ticket: provided, the provisions of this article shall not apply to 
any precinct where there are less than fifty (50) voters enrolled on the club 
roll at such precinct. 

1932 Code, § 2373; Civ. C. '22, § 301; 1918 (30) 811; 1919 (31) 77. 

§ 2374. Polling places. — The polling places shall be provided with a table 
for the managers. The polls shall be provided with a guard rail, so that no 
one except as hereinafter provided shall approach nearer than five feet to 
the booths in which the voters are preparing their ballots. 
1932 Code, § 2374; Civ. C. '22, § 302; 1918 (30) 811. 

§ 2375. Tickets. — The tickets shall be printed in the usual manner, but 
shall have a coupon at the top perforated so as to be easily detached. On 

the coupon shall be printed "Official Ballot." "Club , Ward , No. 

" The numbers shall run seriatim for each club. There shall be 50 

per cent, more ballots than there are voters enrolled at each polling place. 
1932 Code, § 2375; Civ. C. '22, 303; 1918 (30) 811; 1923 (33) 67. 

§ 2376. Preparation of ballots. — The managers shall be responsible for all 
ballots furnished. When a voter presents himself he shall be given a ballot. 
The manager in charge of the poll list shall enter the number of the ballot 



§ 2376 Civil Code Page 184 

next the name of the voter. The voter shall forthwith retire alone to one 
of the booths, and without undue delay prepare his ballot by scratching out 
the names of the candidates for whom he does not care to vote. No voter 
shall remain in the booth longer than five minutes. After preparing his 
ballot, the voter shall present himself to the manager. His ballot must be 
folded in such a way that the number can be seen and the coupon can be 
readily detached by the manager without in any way revealing the printed 
portion of the ballot. If the voter is not challenged, and takes the pre- 
scribed oath, the manager shall tear off the coupon, put it on file, stamp 
the ballot, and the voter shall deposit his ticket in the box, and shall im- 
mediately leave the polling place. If a voter shall mar or deface his ballot, 
he may obtain one additional ballot upon returning to the manager in 
charge of the ballots the ballot so marred or defaced, with the coupon at- 
tached. The manager in charge of the poll list shall change the number of 
the ballot on his poll list, and place the defaced ballot on a file. No voter 
shall be given a second ballot until he has returned the first one with cou- 
pon attached. 

1932 Code, § 2376; Civ. C. '22, § 304; 1918 (30) 811. 

Intent of voter is determined from the ballot numbers on the poll lists op- 
face of ballot. — Zimmerman v. Bennett, posite the names of the voters, but 
154 S. C. 116, 151 S. E. 214. numbered the voters consecutively, in 

Section inapplicable in city primaries violation of statute, votes cast in such 

in cities containing between 20,000 and boxes would not be excluded in absence 

50,000 inhabitants. — In a Democratic of bad faith or fraud. Brockinan v. Barry 

primary election in the city of Spartan- et al., 195 S. C. 199, 11 S. E. (2d) 137. 

burg it was held not to be error to count Where alleged irregularities and fraud 

ballots on which the voter had failed to in casting of votes in primary election 

cross out the name of either candidate would not have changed result thereof, 

as this section was inapplicable and not if such votes had not been counted, 

authority for requiring voters in muni- election would not be overturned by 

ciptl primaries in cities classified as be- reason thereof, but every reasonable pre- 

tween 20,000 and 50,000 inhabitants to sumption would be indulged to sustain 

prepare ballots in accordance with the it. Ibid. 

provisions of the section. Zimmerman v. The fact that total of votes cast for 

Bennett, 154 S. C. 116, 151 S. E. 214. candidates for particular oflfice was less 

Irregularities. — Where primary elec- by 339 to 434 than the total for certain 

tion managers detached number coupons others in the primary would not war- 

from printed ballots before giving the rant inference of fatal irregularity or 

ballots to votei's for marking and de- fraud. Ibid, 
posit in ballot boxes, and did not place 

§ 2377. When and how volsr may be assisted. — No person shall be allowed 
within the guard rail except as hereinafter provided. If a voter cannot read 
or write, or is physically disabled, and by reason thereof did not sign the 
enrollment book, he may appeal to the managers for assistance, and the 
chairman of the managers shall appoint one of the managers, and a by- 
stander to be designated by the voter, to assist him in preparing his ballot: 
provided, after the voter's ballot has been prepared, the bystander so ap- 
pointed shall immediately go behind the guard rail: provided, further, 
that in cities containing fifty-five thousand inhabitants or more, the chair- 
man of the managers shall appoint two of the watchers representing dif- 
ferent factions to assist him in preparing the ballot. After the voter's ballot 
has been prepared, the watchers so appointed shall immediately go behind 
the guard rail: provided, further, that if there be no such watchers avail- 
able, the chairman may appoint two bystanders who are qualified to vote 
in such primary to assist the voter in the preparation of his ballot. 
1932 Code, § 2377; Civ. C. '22, § 305; 1918 (30) 811; 1920 (31) 808. 



I'age 185 Ballots and Booths at Primary Elections § 2382 

§ 2378. Admission to polling place. — From the time of the opening of the 
poll until the announcement of the result and the signing of the official 
returns, no person shall be admitted to the polling place except the man- 
agers, duly authorized watchers and challengers, the chairman of the 
executive committee or member of the executive committee appointed in 
his stead to supervise this polling place, persons duly admitted for the pur- 
pose of voting, police officers admitted by the managers to preserve order 
or enforce the law: provided, however, that candidates for public office 
voted for at such polling place may be present at the canvass of the votes: 
provided, canvass of the votes shall be open to the public. 
1932 Code, § 2378; Civ. C. '22, § 306; 1918 (30) 811. 

§ 2379. Interference with election. — If the watchers or officers of the law 
who are admitted to the polling place by the managers shall interfere with 
the managers or obstruct the voting, it shall be the duty of the managers to 
suspend the election until order is restored, or as may be provided by the 
rules of the party. No person shall be allowed to approach polling places 
within twenty-five (25) feet while polls are opened, other than the persons 
herein provided for. 

1932 Code, § 2379; Civ. C. '22, § 307; 1918 (30) 811. 

§ 2380. Managers to account for ballots. — Upon the close of the election, 
managers shall account to the executive committee for all ballots delivered 
to them, and make the following returns: (a) the number of official bal- 
lots furnished to each polling precinct, (b) The number of official ballots 
spoiled and returned by voters, (c) The number of official ballots returned 
to the executive committee, (d) The number of official ballots actually 
voted. 

1932 Code, § 2380; Civ. C. '22, § 308; 1918 (30) 811. 

§ 2381. Inconsistent provisions repealed. — All laws and parts of laws in 
conflict with the provisions of this law are hereby repealed, except an act 
to regulate the holding of all primary elections and the organization of 
clubs in cities containing forty thousand inhabitants or more, approved 
16th day of February, 1915, which said act shall remain in full force and 
effect. 

1932 Code, § 2381; Civ. C. '22, § 309; 1918 (30) 811. 

The act above referred to appears in this code as §§ 2383 to 2400. 

§ 2382. State executive committee to make regulations for voting by per- 
sons in U. S. service. — The state executive committee provided for under 
the laws regulating primary elections in this State be, and they are hereby, 
authorized and empowered to make such regulations as may be necessary 
to provide for the enrollment and voting of citizens of this State holding 
positions under the government of the United States, or any branch thereof 
and residing temporarily out of the State, but within the United States. 
1932 Code, § 2382; Civ. C. '22, § 310; 1918 (30) 811. 



§ 2383 Civil Code Page 186 

ARTICLE 3 
Primary Elections in Cities of 40,000 or More 

2383. Clubs and club districts. 2393. Tickets. 

2384. Duties of applicants. 2394. Managers responsible for ballots. 

2385. Enrollment books. 2395. Assistance to illiterate or disabled 

2386. Oath of applicant. voter. 

2387. Wrongful enrollment. 2396. Certain persons admitted to polling 

2388. Closing of enrollment books. place. 

2389. Certification of rolls. 2397. Watchers or officers not to obstruct 

2390. Books delivered to managers. manager. 

2391. Booths. 2398. Duties of managers. 

2392. Polling places. 2399. Party rules. 

2400. Penalties. 

§ 2383. Clubs and club districts. 

(1) Cities of 40,000 inhabitants. — In counties containing a city of forty 
thousand inhabitants or more the following provisions shall obtain 
for all primaries: state, county and municipal books of enrollment 
for voting in all primary elections shall be opened by the secre- 
tary of each club at such place or places as may be designated by 
the municipal or county executive committee on the second Tuesday in 
June in each year, vi^herein a state or county election is to be held on the 
twelfth Tuesday, prior to the Monday preceding the date of the primary in 
each year wherein a municipal election is to be held. Notice thereof shall 
be given by the county or municipal chairman showing the names of the 
clubs, the boundaries of the club districts, when the clubs are in cities or 
towns or adjacent thereto the names of the secretaries such other informa- 
tion as the respective county or municipal chairman may desire to give, 
and when the books are to be opened. Thereafter no new clubs shall be or- 
ganized in that election year. 

(2) Cities over 70,000. — In counties containing a city or cities of more 
than seventy thousand (70,000) population, according to the official United 
States census, the following provisions shall obtain for all municipal pri- 
mary elections beginning in the year 1935, and applying to each and every 
municipal election held in such year and thereafter: organization of ward 
clubs and elections of club officers, city executive committeemen and dele- 
gates to the city convention to be held on the first Monday in April shall 
take place simultaneously in all clubs at 8 o'clock in the evening of the 
Saturday preceding the third Monday in March of each such municipal 
election year. Municipal books of enrollment for voting in all municipal 
primary elections shall be open in each and every ward by the secretary 
of each respective club on the Monday preceding the last Monday in April, 
and shall remain open for not less than eight hours of each day, Sundays 
and holidays excepted, until 12 O'clock noon of the last day of enrollment 
which shall be the fifth Tuesday prior to the Monday preceding the date 
of the primary election, which shall be on the second Tuesday in July of 
each municipal election year. 

1932 Code, § 2383; Civ. C. '22, § 311; 1915 (29) 81; 1916 (29) 921; 1927 (35) 269; 
1935 (39) 48; 1941 (42) 116. 

§ 2384. Duties of applicant for enrollment. — Each applicant for enrollment 
shall, in person, write upon the club roll his full name and, immediately 
thereafter, his age, height, occupation and postoffice address, and, if in a 



Page 187 Primary Elections in Cities of 40,000 or More § 2388 

city or town, shall write the name of the street and the number of the 
house in which he resides, if such designation exists in said city or town. 
In the event of the inability of the applicant to write, he may make his 
mark upon the roll, which shall be witnessed by the secretary or other per- 
son then having the custody thereof, who shall fill in the other require- 
ments. 

1932 Code, § 2384; Civ. C. '22, § 312; 1915 (29) 81. 

§ 2385. Enrollment books. — The municipal and county committees shall 
furnish to the secretaries suitable books for such enrollment. The enroll- 
ment books shall be kept in the custody of the secretaries of the respective 
clubs, at such places as shall be designated by the municipal or county 
executive committee. The enrollment books shall be opened to inspection 
by any member of the party. 

1932 Code, § 2385; Civ. C. '22, § 313; 1915 (29) 81. 

Enrollment books, which of competing pointed assistant secretary was right- 
secretaries entitled to. — In construing fully entitled to enrollment books against 
provision of constitution of the club pro- person appointed secretary by executive 
viding for appointment of secretary by committee to replace secretary charged 
executive committee in event that presi- with failure to perform the duties of his 
dent of the club does not appoint some office without being convinced of the 
one to replace secretary for failure in failure of the secretary to perform his 
the performance of his duties; and rule duties, and also that the president of the 
of the committee by which authority is club, upon being acquainted with secre- 
given for the appointment of two assis- tary's failure, had neglected to perform 
tant secretaries to each ward club secre- his duty in the appointment of another 
tary, who, in absence of secretary, are to secretary. Schmancke v. Moorer, 162 S. 
have custody of the books and conduct S. 29, 159 S. E. 914. 
the enrollment, it was held regularly ap- 

§ 2386. Oath of applicant for enrollment. — Each voter applying for enroll- 
ment on any club roll shall take an oath that he is duly qualified to vote 
in said election, and that he has not enrolled as a member of any club. 
1932 Code, § 2386; Civ. C. '22, § 314; 1915 (29) 81. 

§ 2387. Wrongful enrollment — perjury — prima facie evidence. — Every per- 
son enrolling himself who is not entitled to be enrolled, or who shall vio- 
late any of the provisions hereof, shall be deemed guilty of perjury, and 
the production of the books of enrollment, showing the enrollment of any 
such person, shall be prima facie evidence that the person so enrolled has 
acted in violation of the provisions of law. 

1932 Code, § 2387; Civ. C. '22, § 315; Cr. C. '22, § 369; 1915 (29) 81. 

§ 2388. Closing of enrollment books — duties of secretary — county auditor 
— subject to inspection — publication — committee meeting — complaints — 
purging rolls — notice. — On the fifth Tuesday prior to the Monday preceding 
each primary election, at 12 o'clock noon, which shall be the last day of 
enrollment, the enrollment books shall close, and within three days there- 
after each secretary shall transmit the original enrollment books to the 
municipal or county chairman, who shall immediately deposit the same in 
the office of the county auditor, where said books shall be open to public 
inspection subject to the rules of the party, and said municipal or county 
chairman shall forthwith cause to be made, and shall publish in a daily 
newspaper published in the county wherein such primary election is to 
be held, a copy of the names, with their respective addresses, appearing on 



§ 2388 Civil Code Page 188 

said enrollment books. At least ten days before the primary election, the 
municipal or county committee shall meet, after three days' published no- 
tice in a newspaper of general circulation in the county, of the time and 
place of meeting, and examine the rolls. Any person may complain of er- 
rors therein, and the municipal or county committee, after hearing com- 
plaints, shall, in a fair and impartial manner, correct and purge the rolls, 
striking off the names of all persons not properly enrolled: provided, no 
name shall be stricken from any club roll without three days' notice, by 
registered letter, to the address appearing on the books of enrollment to 
the person whose name is proposed to be stricken off from the roll, to show 
cause why said name should not be stricken ofE. 
1932 Code, § 2388; Civ. C. '22, § 316; 1915 (29) 81. 

§ 2389. Certification of rolls— names stricken to be published.— When said 
rolls have been revised and corrected by the said municipal or county 
committee, they shall be certified to, and shall thereupon become the offi- 
cial club rolls. Upon the completion of said revision, the municipal or county 
chairman shall immediately cause to be made and published in a daily 
newspaper published in the county wherein such primary election is to be 
held, a list, duly certified by him, of all names stricken, with their addresses 
as appearing on the rolls, off said enrollment books. 
1932 Code, § 2389; Civ. C. '22, § 317; 1915 (29) 81. 

§ 2390. Book delivered to managers— when to be returned.- The original 
enrollment books shall be delivered to the managers of the primary elec- 
tions by the municipal or county executive committee the day before the 
opening of the polls located in cities, and not more than three days before 
the opening of the polls located in the country districts. The managers of 
the primary election shall return said enrollment books to the chairman 
of the municipal or county executive committee immediately after the 
counting of the vote, along with the boxes. 
1932 Code, § 2390; Civ. C. '22, § 318; 1915 (29) 81. 

§ 2391. Booths.— There shall be provided at each polling precinct one 
booth for each one hundred (100) enrolled voters. The booths shall be made 
of wood, sheet metal or any other suitable substance, shall be not less 
than thirty-two (32) inches wide and thirty-two (32) inches deep, and six 
(6) feet six (6) inches high; shall be provided with a curtain, hanging 
from the top in front to within three (3) feet of the floor, and shall have 
a suitable shelf on which the voter can prepare his ticket. 
1932 Code, § 2391; Civ. C. '22, § 319; 1915 (29) 81. 

§ 2392. Polling places. — The polling places shall be provided with a table 
for the managers. The polls shall be divided with a guard rail, so that no one 
except as hereinafter provided shall approach nearer than five feet to the 
booth in which the voters are preparing their ballots. 
1932 Code, § 2392; Civ. C. '22, § 320; 1915 (29) 81. 

§ 2393. Tickets — The tickets shall have a coupon at the top, perforated, 
so as to be easily detached. On the coupon shall be printed, "Official Bal- 
lot." "Club , Ward , No. " The numbers shall run seriatim for 



Page 189 Primary Ei,ections in Cities of 40,000 or More § 2396 

each club. There shall be fifty per cent, more ballots than there are voters 
enrolled at each polling place. 

1932 Code, § 2393; Civ. C. '22, § 321; 1915 (29) 81; 1923 (37) 67. 

§ 2394. Managers responsible for ballols — when voter receives ballot — 
regulations for casting. — The managers shall be responsible for all ballots 
furnished. When a voter presents himself he shall be given a ballot, pro- 
vided he is a native citizen of the United States, or if he is a naturalized 
citizen he must show his naturalization papers before the managers shall 
give him a ballot. The manager in charge of the poll list shall enter the 
number of the ballot next the name of the voter. The voter shall forthwith 
retire alone to one of the booths and, without undue delay, prepare his 
ballot by scratching out the names of the candidates for whom he does not 
care to vote. No voter shall remain in the booth longer than five minutes. 
After preparing his ballot the voter shall present himself to the managers. 
His ballot must be folded in such a way that the number can be seen and 
the coupon can be readily detached by the manager without in any way re- 
vealing the printed portion of the ballot. If the voter is not challenged, and 
takes the prescribed oath, the manager shall tear off the coupon, put it on 
a file, stamp the ballot, and the voter shall deposit his ticket in the box, and 
shall immediately leave the polling place. If a voter shall mar or deface his 
ballot he may obtain one additional ballot, upon returning to the manager 
in charge of the ballots the ballot so marred or defaced, with the coupon at- 
tached. The manager in charge of the poll list shall change the number of 
the ballot on his poll list and place the defaced ballot on file. No voter shall 
be given a second ballot until he has returned the first one, with coupon 
attached. 

1932 Code, § 2394; Civ. C. '22, § 322; 1915 (29) 81. 

§ 2395. Assistance to illiterate or physically disabled voter. — No person 
shall be allowed within the guard rail except as hereinafter provided. If a 
voter cannot read or write, or is physically disabled, and by reason thereof 
did not sign the enrollment book, he may appeal to the managers for as- 
sistance, and the chairman of the managers may appoint two of the watchers 
representing different factions to assist him in preparing his ballot: pro- 
vided, after the voter's ballot has been prepared the watchers so appointed 
shall immediately go behind the guard rail. 
1932 Code, § 2395; Civ. C. '22, § 323; 1915 (29) 81. 

§ 2396. Certain persons admitted to polling places. — From the time of the 
opening of the poll until the announcement of the result, the signing of 
the official returns, no person shall be admitted to the polling place except 
the managers, duly authorized watchers and challengers, the chairman of 
the executive committee or member of the executive committee appointed 
in his stead to supervise this polling place, persons duly admitted for the 
purpose of voting, police officers admitted by the managers to preserve or- 
der or enforce the law: provided, however, that candidates for public office 
voted for at such polling place may be present at the canvass of the votes. 
1932 Code, § 2396; Civ. C. '22, § 324; 1915 (29) 81. 



§ 2397 Civil Code ' Page 190 

§ 2397. Watchers or officers not to obstruct managers or voters — polls not 
to be approached. — If the watchers or officers of the law who are admitted 
to the polling place by the managers shall interfere with the managers or 
obstruct the voting, it shall be the duty of the managers to suspend the 
election until order is restored, or as may be provided by the rules of the 
party. No person shall be allowed to approach polling places within one 
hundred (100) feet while the polls are open. 
1932 Code, § 2397; Civ. C. '22, § 325; 1915 (29) 81. 

§ 2398. Duties of managers. — Upon the close of the election, managers 
shall account to the executive committee for all ballots delivered to them, 
and make the following returns: (a) the number of official ballots fur- 
nished to each polling precinct, (b) The number of official ballots spoiled 
and returned by voters, (c) The number of official ballots returned to the 
executive committee, (d) The number of official ballots actually voted. 
1932 Code, § 2398; Civ. C. '22, § 326; 1915 (29) 81. 

§ 2399. Party rules. — Except as herein provided, the primary election shall 
be conducted in accordance with the party rules. 
1932 Code, § 2399; Civ. C. '22, S 327; 1915 (29) 81. 

§ 2400. Penalties violate — oaths administered. — Any person violating the 
provisions of this article other than swearing falsely, shall be guilty of a 
misdemeanor and fined not over five hundred ($500.00) dollars, or impris- 
oned not over six (6) months, or both, at the discretion of the court. Any 
person swearing falsely in any of the matters pertaining to primary elec- 
tions shall be guilty of perjury, and punished as now provided by law for 
perjury. The officers and managers of all clubs, and members of the state 
and county executive committees of political parties, organizations or as- 
sociations, are hereby authorized to administer oaths in all matters relat- 
ing to such primary elections, and to swear falsely before any of them, 
touching such matters, shall be perjury. The said managers shall be sworn 
to conduct the election fairly and legally, and each voter shall be sworn as 
to his right to vote and that he has not voted before at said election. 
1932 Code, § 2400; Civ. C. '22, § 328; Cr. C. '22, § 368; 1915 (29) 81. 



ARTICLE 3-A 

Primary Elections Nominate Mayor and Councilmen in Cities of 
25,000 and Not over 29,000 

2400-1. Time— conduct. 2400-3. Rules. 

2400-2. Enrollment. 2400-4. General election. 

§ 2400-1. Time — board of commissioners of election and board of man- 
agers of elections conduct — duties of political parties — challenge voters — 
candidates — ballots — votes receive elect — second primary — duties of super- 
visors of registration — time register. — In cities in this State having a popu- 
lation of not more than 29,000 and not less than 25,000 according to the 
United States census of 1930, there shall be no party primary nominations 
of any person as a candidate for mayor or councilman, unless the said party 
primary election be conducted and the qualifications for suffrage therein 



Page 191 Cities of 25,000 and Not over 29,000 § 2400-1 

be enforced as herein provided. The primary election of any party for 
nominating mayor and councilman shall be held on the second Tuesday 
preceding the municipal election, and shall be conducted by the duly ap- 
pointed board of commissioners of elections and board of managers of elec- 
tions for the said municipal election, who shall be paid as for the holding 
of said municipal election, and shall conduct the primary elections at the 
same places and in the same manner, having a separate box for each or- 
ganized political party in said city, and for any violation of the law govern- 
ing the same shall be subject to the same punishment as in violation of 
the law governing other elections: provided, however, that no person shall 
be allowed to vote in any party primary election unless he be a member of 
said party and made oath to that effect, as provided by the rules of said 
party: provided, further, that no primary election shall be held by any po- 
litical party unless the chief officer or officers in its city organization shall 
notify the mayor and the chairman of the board of commissioners of elec- 
tions for the municipal election at least five days before the time for the 
holding of the party primary election that the said political party desires a 
primary election, and at such primary election three members of such po- 
litical party, duly appointed for the purpose by the proper officers of the 
party, shall have the right to be present at each polling precinct and advise 
the managers if any person offering to vote in said primary be not a mem- 
ber of said party and file protest as ground for legal contest in case such 
person be allowed to vote by the legal managers. No ballot cast in said pri- 
mary election shall be counted for any person who shall not have filed with 
the chairman of the board of commissioners of elections the pledge as to 
corrupt practices and the itemized statements as to expenditures, as pro- 
vided in an act making certain offenses in primary elections, misdemeanors 
and prescribing penalties therefor, approved March 6, 1905, volume 24 of 
the Statutes at page 949. The board of commissioners of elections shall 
cause the names of all candidates in the primary election, classed accord- 
ing to their party affiliation, to be published in the daily newspapers of the 
city from the time that they have become qualified as candidates up to 
and including the day of the primary election; and the said board shall 
provide the printed ballots to be used in the said party primary elections, 
the names of candidates for mayor and, also separately, the names of the 
candidates for councilmen, arranged alphabetically, the ballots in each case 
to bear the words "Vote for (number to be elected)". The candidates re- 
ceiving the largest majority vote shall be declared elected. In case a pri- 
mary election does not result in a majority and larger vote for the number 
of persons to be elected in the regular municipal election, a second primary 
shall be had on the seventh day after the first primary, in which second 
primary the ballots shall contain, for each position for which choice is to 
be made the names of two persons — those receiving the highest vote at the 
preceding primary election: provided, further, that the supervisors of reg- 
istration in all counties containing municipalities having a population of 
not more than 29,000 and not less than 25,000 according to the United 
States census of 1930, be required to open the books of registration for a 
period of twenty days for primary elections. The said period of registra- 
tion to close thirty days before said primary elections. Notice of the open- 
ing of books for the purpose of registration shall be given by advertising 



§ 2400-1 Civil Code Page 192 

same in the papers of the county for at least five days, giving time and 
date of opening and closing of said books. The hours for registration shall 
be from 12 m. to 8 p. m. each day. The supervisors of registration shall re- 
ceive three dollars each per day as additional compensation to that now 
provided by law. Provided, further, that the board of commissioners of 
election of cities having a population of not more than 29,000 and not less 
than 25,000 according to the United States census of 1930 shall allow regis- 
tration for twenty (20) days consecutively up to thirty (30) days preced- 
ing the first primary election. Provided, further, that at the end of the regis- 
tration or enrollment period, the chairman of the board of commissioners 
of elections shall immediately deliver to the city clerk the registration or 
enrollment books, and such books shall be kept under his custody, subject 
to public inspection, until after the final election. No names shall be placed 
on books after end of registration or enrollment period by court order or 
otherwise. 
1937 (40) 156. 

§ 2400-2. Give age and address when enrolling — reside within city enroll 
or vote. — Persons enrolling for the purpose of voting in city primary elec- 
tions of cities having a population of not more than 29,000 and not less than 
25,000 according to the United States census of 1930 shall write opposite 
their names their age, the number and name of the street at which they re- 
side, and only persons duly residing within the corporate limits of said 
cities shall be allowed to enroll or vote in city primary elections. 
1937 (40) 156. 

§ 2400-3. Rules and regulations applicable. — The same rules and regula- 
tions governing state and county Democratic primary elections shall be 
applicable to municipal primary elections held under this article. 
1937 (40) 156. 

§ 2400-4. Application — general election. — The provisions of this article 
shall be applicable only to municipal primary elections in cities having a 
population of not more than 29,000 and not less than 25,000 according to 
the United States census of 1930, and the municipal general elections in 
such cities shall be conducted as now provided by law. 
1937 (40) 156. 



ARTICLE 3-B 

Primary Elections for Mayor and Councilmen in Cities of 29,000 

and Not over 30,000 

2400-5. Time — conduct. 2400-6. Books of registration. 

§ 2400-5. Time — commissioners of election conduct — duty of political par- 
ties — voters — challenge votes — candidates — second primary. — In cities in 
this State having a population of not more than 30,000 and not less than 
29,000, according to the 1930 United States census, municipal primary elec- 
tions for the offices of mayor and councilmen shall be held and conducted 



Page 193 Cities of 29,000 and Not over 30,000 § 2400-6 

in accordance with the provisions of this article, and the qualiiications for 
suffrage herein provided shall be enforced therein. The primary election 
of any party for nominating mayor and councilmen shall be held on the 
second Tuesday preceding the municipal election, and shall be conducted 
by the duly appointed board of commissioners of elections and board of 
managers of elections for the said municipal election, who shall be paid as 
for the holding of said municipal election, and shall conduct the primary 
elections at the same places and in the same manner and with the enforce- 
ment of the same requirements of registration for suffrage as in the mu- 
nicipal election having a separate box for each organized political party in 
said city and for any violation of the law governing the same shall be sub- 
ject to the same punishment as in violation of the law governing other 
elections: provided, however, that no person shall be allowed to vote in 
any party primary election unless he be a member of said party and makes 
oath to that effect, as provided by the rules of said party: provided, further, 
that each political party holding a primary election hereunder shall so 
notify the mayor and the chairman of the board of commissioners of elec- 
tion for the municipal election at least five days before the time for the 
holding of the party primary election that the said political party desires a 
primary election, and at such primary election three members of such po- 
litical party, duly appointed for the purpose by the proper officers of the 
party, shall have the right to be present at each polling precinct and advise 
the managers if any person offering to vote in said party primary be not a 
member of said party and file protest as ground for legal contest in case 
such person be allowed to vote by the legal managers. No ballot cast in said 
primai-y election shall be counted for any person who shall not have filed 
with the chairman of the board of commissioners of elections the pledge as 
to corrupt practices and the itemized statements as to expenditures, as 
provided in an act making certain offenses in primary elections, misde- 
meanors and prescribing penalties therefor, approved March 6, 1905, vol- 
ume 24 of the Statutes, at page 949. The board of commissioners of elec- 
tions shall cause the names of all candidates in the primary election classed 
according to their party affiliation, to be published in one or more daily 
newspapers of the city from the time that they have become qualified as 
candidates up to and including the day of the primary election; and the 
said board shall provide the printed ballots to be used in the said party 
primary elections, the names of candidates for mayor, and, also separately, 
the names of the candidates for councilmen, arranged alphabetically; the 
ballots in each case to bear the words "Vote for (the number to be 
elected)." The candidate receiving the largest majority vote shall be de- 
clared elected. In case a primary election does not result in a majority and 
larger vote for the number of persons to be elected in the regular municipal 
election, a second primary shall be had on the seventh day after the first 
primary, in which second primary the ballots shall contain, for each po- 
sition for which choice is to be made, the names of two persons — those re- 
ceiving the highest vote at the preceding primary election. 
1937 (40) 461. 

§ 2400-6. Books of registration. — The supervisor of registration in all 
counties containing municipalities affected by this article, shall open the 



§ 2400-6 Civil Code Page 194 

books of registration for a period of twenty (20) days for primary elec- 
tions, said period of registration shall close thirty (30) days before such 
elections. The city registration books are hereby required to be open for 
registration for such election for a period of thirty (30) days, and same 
shall close five (5) days before the election. Notice of the opening of books 
for registration in such elections shall be given by advertising same in one 
or more newspapers in the county wherein such primary is to be held at a 
time prior to the opening of said books not exceeding ten days, and said 
notice shall give the time, the date and place of the opening and closing of 
said books. Said books shall, during the period in which they are open for 
registration, be located within their respective voting precincts, and the 
hours of registration shall be from 12:00 m. to 8:00 p. m. The production of 
proof of payment of any tax shall not be prerequisite to any person regis- 
tering or voting in such primary, and the only registration that shall be 
required for such voting shall be the registration in the primary registra- 
tion book. 
1937 (40) 461. 



ARTICLE 3-C 

Primary Elections in Cities over 50.000 and under 100.000 
Having Commission Form of Governm.ent 

2400-7. Election commissioners. 2400-8. Party. 

2400-9. Enrollment books. 

§ 2400-7. Election commissioners — appointment — term — city executive 
committees. — The board of commissioners of election in any city in which 
the provisions of this article are applicable shall consist of three (3) mem- 
bers, who shall be recommended by the city executive committees of or- 
ganized political parties participating in the primary elections from among 
the registered electors qualified to vote in said city. Upon such recom- 
mendation the names of persons so recommended shall be certified by the 
committee or committees to the Governor of the State, who shall thereupon 
appoint the same to serve as the board of election commissioners for said 
city for the term of two years, and until their successors are appointed and 
have qualified, unless sooner removed by the Governor for cause, and any 
vacancy occurring on the commission shall be filled as herein provided: 
provided, the term of office of the lots to be used in the said party pri- 
itiary elections, the names of candidates for mayor and, also separately, the 
names of the candidates for councilmen, arranged alphabetically, the bal- 
lots in each case to bear the words, "Vote for (the number to be elected) ." 
The candidate receiving the largest majority vote shall be declared elected. 
In case a primary election does not result in a majority and a larger vote 
for the number of persons to be elected in the regular municipal election, 
a second primary shall be had on the seventh day after the first primary in 
which second primary the ballots shall contain for each position for which 
choice is to be made, the names of two persons; those receiving the highest 
vote at the preceding primary eelction. 
1932 (37) 1163. 



Page 195 Cities over 50,000 and under 100,000 § 2400-8 

§ 2400-8. Party primary to nominate m.ayor or councilmen — time — voters 
— oath to vote — requirements of candidates — ballots — number of votes to 
elect — second primary. — There shall be no party primary nominations of 
any person as a candidate for mayor or councilman, unless the said party 
primary election be conducted and the qualifications for suffrage therein to 
be enforced as herein provided. The primary election of any party for nom- 
inating mayor and councilman shall be held on the second Tuesday preced- 
ing the municipal election, and shall be conducted by the duly appointed 
board of commissioners of elections and board of managers of elections for 
the said municipal election, who shall be paid for the holding of said mu- 
nicipal election, and shall conduct the primary elections at the same places 
and in the same manner and with the enforcement of the same require- 
ments for suffrage as are hereinafter set forth, having a separate box for 
each organized political party in said city, and for any violation of the law 
governing the same shall be subject to the same punishment as any viola- 
tion of the law governing other elections: provided, however, that no per- 
son shall be allowed to vote in any party primary election unless he or she 
be a member of said party, and shall subscribe to the following oath: "I do 
solemnly swear that I am a member of this club district, that I am a mem- 
ber of party, duly qualified to vote at this election, and 

that I have not voted before at this election." Provided, further, that no pri- 
mary election shall be held for any political party unless the chief officer or 
officers in its city organization shall notify the chairman of the board of 
commisioners of elections for the municipal election at least five (5) days 
before the time for the holding of the party primary election, and at such 
primary election three (3) members of such political party, duly appointed 
for the purpose by the proper officers of the party, shall have the right to 
be present at each polling precinct and advise the managers if any person 
offering to vote in said party primary be not a member of said party and 
file protest as ground for legal contest in case such person be allowed to 
vote by the legal managers. No ballot cast in said primary election shall be 
counted for any person who shall not have filed with the chairman of the 
board of commissioners of elections the pledge as to corrupt practices and 
an itemized statement as to expenditures, as provided in an act making cer- 
tain offenses in primary elections, misdemeanors and prescribing penalties 
therefor, approved March 6, 1908, volume 24, in the Statutes at page 949. 
The board of commissioners of elections shall cause the names of all can- 
didates in the primary election classed according to their party affiliation, 
to be published in a daily newspaper of the city from the time that they 
have become qualified as candidates up to and including the day of the 
primary election, and the said board shall provide the printed ballots to be 
used in the said party primary elections, the names of candidates for mayor 
and, also separately, the names of the candidates for councilmen, arranged 
alphabetically, the ballots in each case to bear the words, "Vote for (the 
number to be elected)." The candidate receiving the largest majority vote 
shall be declared elected. In case a primary election does not result in a ma- 
jority and a larger vote for the number of persons to be elected in the regu- 
lar municipal election, a second primary shall be had on the seventh day 
after the first primary in which second primary the ballots shall contain 



§ 2400-8 Civil Code Page 196 

for each position for which choice is to be made, the names of two persons; 
those receiving the highest vote at the preceding primary election. 
1932 (37) 1163. 

§ 2400-9. Enrollment books — when open — who eligible to enroll — issue 
certificates to those enrolled — place of books — inspection of books — what 
names may be purged — requirements to vote. — Books of enrollment for 
voting in the primary elections provided herein shall be caused to be 
opened by the board of commissioners of elections and board of managers 
of elections for the said municipal primary election in each ward of such 
city at least sixty (60) days before the first municipal primary election. No- 
tice thereof shall be given by the chairman of the board of commissioners 
of election and such other information with regard thereto as the chairman 
of said board may desire to give. Each applicant for enrollment shall, in 
person, write upon the roll his full name and immediately thereafter his or 
her age, occupation, street and number of the house in which he or she re- 
sides. If the name be illegible, the one in charge of said enrollment book 
shall write his or her name beneath the signature of the applicant. In the 
event of the inability of the applicant to write, he or she may make his or 
her mark upon the roll, which shall be witnessed by the party who is in 
charge of said enrollment book, and such person so in charge of the enroll- 
ment book shall fill in the other I'equirements. Upon so registering, each 
enrolled applicant shall be then and there furnished by the board of com- 
missioners of elections with a certificate of enrollment, in such form as 
shall be prescribed by the board of election commissioners, which certifi- 
cate shall contain a statement of the voter's name, age and place of resi- 
dence as entered in the enrollment book, and said certificate shall be signed 
by at least one member of the board of commissioners of elections: pro- 
vided, that as a prerequisite to enrollment and obtaining of such certifi- 
cate, each applicant shall take an oath that he or she is duly qualified to 
vote in said election, and that he or she is a citizen of the State, and has re- 
sided in the State one (1) year, in the city six (6) months, and in the ward 
sixty (60) days prior to opening books for enrollment. The person placed in 
charge of the enrollment books by the election commissioners in each ward, 
shall have the power of administrating an oath for the purposes of carrying 
out the provisions of this article. The city in which said primary election 
or elections are held shall furnish suitable books for enrollment and the du- 
plicate rolls to be made and filed with the clerk of the city. The enrollment 
book shall be kept in the custody of the chairman of said board at all times, 
and not be moved or taken from said place of enrollment during the period 
of enrollment provided for herein. The enrollment book shall be open to 
inspection by any member of the party. Thirty (30) days before which any 
municipal primary election is to be held, the books shall close; and within 
three (3) days thereafter, the chairman of said board shall forthwith cause 
to be made and shall certify a copy thereof and file the same with the clerk 
of the city for public inspection at all times. At least ten (10) days before 
the first primary the board of commissioners of elections shall meet after 
three days' published notice in a newspaper of general circulation in the city 
of time and place of meeting and examine the rolls. Any person may com- 
plain of errors therein; and the said board of commissioners of elections, 



Page 197 



Counties with City of 6,000 to 6,500 



2400-11 



after hearing complaints, shall in a fair and impartial manner correct and 
purge the rolls, striking off the names of all persons not residing in the ward 
or voting precinct for which each roll was made up, or otherwise improp- 
erly enrolled, and adding any names improperly omitted: provided, no 
name shall be stricken from any roll without three days' notice by mail to 
the address appearing on the roll to the person whose name is proposed to 
be dropped from the roll to show cause why said name should not be 
dropped. When said rolls have been revised and corrected by the said board 
of commissioners of elections, they shall be certified to and shall thereupon 
become the official rolls, and no names shall be added thereafter, except by 
the order of a judge of a court of record. Upon the completion of said re- 
vision, the chairman of said board shall immediately file in the office of the 
clerk of said city a list duly certified by him of all names added or dropped 
from said roll, with age, place of residence, and occupation, which list shall 
be preserved by the clerk along with the duplicate roll on file in his office 
and any person may there inspect said roll and list of corrections at all 
times. The original roll shall be delivered to the managers of the primary 
election by the board of commissioners of elections before the day for the 
opening of the polls; and no person shall be allowed to vote at said elec- 
tion whose name does not appear on said original roll as herein required, 
and who shall not present the enrollment certificate herein provided for. 
The managers of election shall return said rolls to the chairman of the 
board of commissioners of elections immediately after the counting of the 
votes and the declaration of the result, or as soon thereafter as practicable: 
provided, if the original roll be lost or misplaced, a copy of the duplicate as 
corrected by the board of commissioners of elections and filed in the clerk's 
office, such copy to be certified to by him shall be used in the place of the 
original. 

1932 (37) 1164. 



ARTICLE 3-D 
Municipal Primaries, Counties with City of 6,000 to 6,500 



2400-11. Enrollment. 

2400-12. Enrollment books. 

2400-13. Em-ollment oath. 

2400-14. Penalties. 

2400-15. Official club roll. 

2400-16. Managers. 

2400-17. Booths. 

2400-18. Tables. 

2400-19. Ballots— contents. 

2400-20. Ballots— duties. 

2400-21. Persons assist in voting. 

2400-22. Persons admit to polling places. 



2400-23. Interference with managers. 

2400-24. Returns. 

2400-25. Party rules. 

2400-26. Penalties— oath. 

2400-27. Board of commissioners of elec- 
tion. 

2400-28. Primary nominate candidates 
for mayor or councilman. 

2400-29. Enrollment — voters. 

2400-30. Party membership — voting. 

2400-31 thru 2400-39. Voting by absentee 
ballot. 



§ 2400-11. Enrollment. — In counties containing a city of not less than six 
thousand inhabitants, nor more than sixty-five hundred inhabitants, ac- 
cording to the 1940 federal census, the following provisions shall obtain 
for all municipal primaries: each applicant for enrollment shall, in person, 
write upon the club roll his full name and immediately thereafter, his age, 
occupation and postoffice address, and, if in a city or town, shall write 



§ 2400-11 Civil Code Page 198 

the name of the street and the number of the house in which he resides, if 
such designation exists in said city or town. In the event of the inabiUty of 
the apphcant to write, he may make his mark upon the roll, which shall be 
witnessed by the secretary or other person then having the custody thereof, 
who shall fill in the other requirements. 
1941 (42) 344. 

§ 2400-12. Enrollment books. — The municipal committees shall furnish to 
the secretaries suitable books for such enrollment. The enrollment books 
shall be kept in the custody of the secretaries of the respective clubs, at 
such places as shall be designated by the municipal executive committee. 
The enrollment books shall be opened to inspection by any member of the 
party. 

1941 (42) 344. 

§ 2400-13. Enrollment oath. — Each voter applying for enrollment on any 
club roll shall take oath that he is duly qualified to vote in said election. 
1941 (42) 344. 

§ 2400-14. Penalties. — Every person enrolling himself who is not entitled 
to be enrolled, or who shall violate any of the provisions hereof, shall be 
deemed guilty of perjury, and the production of the books of enrollment, 
showing the enrollment of any such person, shall be prima facie evidence 
that the person so enrolled has acted in violation of the provisions of law. 
1941 (42) 344. 

§ 2400-15. Official club roll. — When said rolls have been revised and cor- 
rected by the said municipal committee, they shall be certified to, and shall 
thereupon become official club rolls. 
1941 (42) 344. 

§ 2400-16. Managers — duties as to enrollment books and boxes. — The orig- 
inal enrollment books shall be delivered to the managers of the primary 
elections by the municipal executive committee the day before the open- 
ing of the polls located in cities, and not more than three days before the 
opening of the polls. The managers of the primary elections shall return 
said enrollment books to the chairman of the municipal executive com- 
mittee immediately after the counting of the vote, along with the boxes. 
1941 (42) 344. 

§ 2400-17. Booths. — There shall be provided at each polling precinct one 
booth for each one hundred (100) enrolled voters. The booths shall be made 
of wood, sheet metal or any other suitable substance, shall not be less 
than thirty-two (32) inches wide and thirty-two (32) inches deep, and six 
(6) feet six (6) inches high; shall be provided with a curtain, hanging from 
the top in front to within three (3) feet of the floor, and shall have a suit- 
able shelf on which the voter can prepare his ticket. 
1941 (42) 344. 

§ 2400-18. Table for managers. — The polling places shall be provided with 
a table for the managers. 
1941 (42) 344. 



Page 199 Counties with City of 6,000 to 6,500 § 2400-23 

§ 2400-19. Ballots — conlents — numbers — amount.— The tickets shall have 
a coupon at the top, perforated, so as to be easily detached. On the coupon 

shall be printed, "Official Ballot". "Club , Ward , 

No " The numbers shall run serially for each club. There shall 

be fifty per cent, more ballots than there are voters enrolled at each polling 
place. 

1941 (42) 344. 

§ 2400-20. Ballots — duties of managers as to voting — second. — The man- 
agers shall be responsible for all ballots furnished. When a voter presents 
himself he shall be given a ballot, provided he is a native citizen of the 
United States, or if he is a naturalized citizen he must show his naturaliza- 
tion papers before the managers shall give him a ballot. The manager in 
charge of the poll list shall enter the number of the ballot next the name 
of the voter. The voter shall forthwith retire alone to one of the booths and, 
without undue delay, prepare his ballot by scratching out the names of 
the candidates for whom he does not care to vote. After preparing his ballot 
the voter shall present himself to the managers. His ballot must be folded 
in such a way that the number can be seen and the coupon can be readily 
detached by the manager without in any way revealing the printed portion 
of the ballot. If the voter is not challenged, and takes the prescribed oath, 
the manager shall tear off the coupon, put it on file and the voter shall de- 
posit the ticket in the box. If a voter shall mar or deface his ballot he may 
obtain one additional ballot, upon returning to the manager in charge of 
the ballots the ballot so marred or defaced, with the coupon attached. The 
manager in charge of the poll list shall change the number of the ballot on 
his poll list and place the defaced ballot on file. No voter shall be given a 
second ballot until he has returned the first one, with coupon attached. 
1941 (42) 344. 

§ 2400-21. Persons assist in voting. — No person shall be allowed within 
the booth except as hereinafter provided. If a voter cannot read or write, or 
is physically disabled, and by reason thereof did not sign the enrollment 
book, he may appeal to the managers for assistance, and the chairman of 
the managers may appoint two of the watchers representing different fac- 
tions to assist him in preparing his ballot. 
1941 (42) 344. 

§ 2400-22. Persons admit to polling places and canvass of vote. — From the 
time of the opening of the poll until the announcement of the result, the 
signing of the official returns, no person shall be admitted to the polling 
place except the managers, duly authorized watchers and challengers, the 
chairman of the executive committee or member of the executive committee 
appointed in his stead to supervise this polling place, persons duly admitted 
for the purpose of voting, police officers admitted by the managers to pre- 
serve order or enforce the law: provided, however, that candidates for pub- 
lic office voted for at such polling place may be present at the canvass of the 
votes. 

1941 (42) 344. 

§ 2400-23. Interference ■with managers — obstruction of voting. — If the 

watchers or officers of the law who are admitted to the polling place by the 



§ 2400-23 Civil Code Page 200 

managers shall interfere with the managers or obstruct the voting, it shall 
be the duty of the managers to suspend the election until order is restored, 
or as may be provided by the rules of the party. 
1941 (42) 344. 

§ 2400-24. Returns. — Upon the close of the election, managers shall ac- 
count to the executive committee for all ballots delivered to them, and/ 
make the following returns: (a) the number of official ballots furnished to 
each polling precinct, (b) The number of official ballots spoiled and re- 
turned by voters, (c) The number of official ballots returned to the execu- 
tive committee, (d) The number of official ballots actually voted. 
1941 (42) 344. 

§ 2400-25. Party rules. — Except as herein provided, the primary election 
shall be conducted in accordance with the party rules. 
1941 (42) 344. 

§ 2400-26. Penalties — oath. — Any person violating the provisions of §§ 
2400-11 through 2400-30 other than swearing falsely, shall be guilty of a 
misdemeanor and fined not over five hundred ($500.00) dollars, or impris- 
oned not over six (6) months, or both at the discretion of the court. Any 
person swearing falsely in any of the matters pertaining to primary elec- 
tions shall be guilty of perjury, and punished as now provided by law for 
perjury. The officers and managers of all clubs, and members of the state 
and county executive committees of political parties, organizations or as- 
sociations, are hereby authorized to administer oaths in all matters relat- 
ing to such primary elections, and to swear falsely before any of them, 
touching such matters, shall be perjury. The said managers shall be sworn 
to conduct the election fairly and legally, and each voter shall be sworn 
as to his right to vote and that he has not voted before at said election. 
1941 (42) 344. 

§ 2400-27. Board of commissioners of election — appointment — term — re- 
moval — vacancy — compensation — powers — city executive committees. — 

The board of commissioners of election of any city in which the provisions 
of §§ 2400-11 through 2400-30 are applicable shall consist of three (3) mem- 
bers, who shall be recommended by the city executive committees of or- 
ganized political parties participating in the primary elections from among 
the registered electors qualified to vote in said city. Upon such recom- 
mendation the names of such persons so recommended shall be certified 
by the committee or committees to the Governor of the State, who shall 
thereupon appoint the same to serve as the board of election commissioners 
for said city for the term of two years, and until their successors are ap- 
pointed and have qualified, unless sooner removed by the Governor for 
cause, and any vacancy occurring on the commission shall be filled as 
herein provided: provided, the term of office of the members of the board 
of commissioners in such city now provided for by law shall continue for 
the term of their appointment but no longer. The compensation of said 
commissioners shall be forty ($40.00) dollars a year each, to be paid quar- 
terly by the city treasurer. Said commissioners shall take the oath of office 
as prescribed by section 26, article 3 of the constitution, and shall organize 



Page 201 Counties with City of 6,000 to 6,500 s 2400-28 

as a board by appointing one of their number chairman of the board, and 
such chairman shall be empowered to administer oatMs. City executive 
committees hereinabove mentioned shall be maae up of delegates irom 
ward or precinct clubs or organized political parties and shall i unction 
under rules promulgated by such parties. 
1941 (42) 344. 

§ 2400-28. Party primary nominate candidates for mayor or councilman — 
how conduct — time — persons vote — voter's oath — candidates — ballots — votes 
necessary elect — second primary. — There shall be no party primary nomi- 
nations of any person as a candidate for mayor or councilman, unless said 
party primary election be conducted and the qualifications for suffrage 
therein to be enforced as herein provided. The primary election of any 
party for nominating mayor and councilman shall be held on the fourth 
Tuesday preceding the municipal election, and shall be conducted by the 
duly appointed board of commissioners of elections and board of managers 
of elections for the said municipal election, who shall be paid for the hold- 
ing of said municipal election, and shall conduct the primary elections at 
the same places and in the same manner and with the enforcement of the 
same requirements for suffrage as are hereinafter set forth, having a sep- 
arate box for each organized iDolitical party in said city, and for any vio- 
lation of the law governing the same shall be subject to the same punish- 
ment as any violation of the law governing other elections; provided, how- 
ever, that no person shall be allowed to vote in any party primary election 
unless he or she be a member of said party, and shall subscribe to the fol- 
lowing oath: "I do solemnly swear that I am a member of this club district, 

that I am a member of partj^ duly qualified to vote at this 

election, and that I have not voted before at this election." Provided further, 
that no primary election shall be held for any political party unless the 
chief officer or officers in its city organization shall notify the chairman of 
the board of commissioners of elections for the municipal election at least 
five (5) days before the time for the holding of the party primary election, 
and at such primary election three (3) members of such political party, 
duly appointed for the purpose by the proper officers of the party, shall 
have the right to be present at each polling precinct and advise the man- 
agers if any person offering to vote in said party primary be not a member 
of said party and file protest as ground for legal contest in case such per- 
son be allowed to vote by the legal managers. No ballot cast in said primary 
election shall be counted for any person who shall not have filed with the 
chairman of the board of commissioners of elections the pledge as to cor- 
rupt practices and an itemized statement as to expenditures, as provided in 
an act making certain offenses in primary elections, misdemeanors and pre- 
scribing penalties therefor, approved March 6, 1908, volume 24, in the Stat- 
utes at page 949. All candidates in the primary election classed according 
to their party affiliation, to be published in a daily newspaper of the city 
from the time that they have become qualified as candidates up to and in- 
cluding the day of the primary election, and the said board shall provide 
the printed ballots to be used in the said partj' primary elections, the names 
of candidates for mayor and, also separately, the names of candidates for 
councilmen, arranged alphabetically, the ballots in each case to bear the 



§ 2400-28 Civil Code Page 202 

words, "Vote for (the number to be elected." The candidates receiving the 
largest majority vote shall be declared elected. In case a primary election 
does not result in a majority and a larger vote for the number of persons 
to be elected in the regular municipal election, a second primary shall be 
had on the seventh day after the first primary in which second primary 
the ballots shall contain for each position for which choice is to be made, 
the names of two persons; those receiving the highest vote at the preceding 
primary election. 
1941 (42) 344. 

§ 2400-29. Books of enrollment — enrollment of persons — correct — certify — 
use — persons vote — lost. — Books of enrollment for voting in the primary 
elections provided herein shall be caused to be opened by the board of com- 
missioners of elections and board of managers of elections for the said mu- 
nicipal primary election in each ward of such city at least sixty (60) days 
before the first municipal primary election. Notice thereof shall be given 
by the chairman of the board of commissioners of election and such other 
information with regard thereto as the chairman of said board may desire 
to give. Each applicant for enrollment shall, in person, write upon the roll 
his full name and immediately thereafter, his or her age, occupation, street 
and number of the house in which he or she resides. If the name be illegible, 
the one in charge of said enrollment book shall write his or her name be- 
neath the signature of the applicant. In the event of the inability of the ap- 
plicant to write, he or she may make his or her mark upon the roll, which 
shall be witnessed by the party who is in charge of said enrollment book, 
and such person so in charge of the enrollment book shall fill in the other 
requirements. Upon so registering, each enrolled applicant shall then be en- 
titled to vote. The enrollment book shall be open to inspection by any mem- 
ber of the party. Thirty (30) days before which any municipal primary 
election is to be held, the books shall close; and within three (3) days 
thereafter, the chairman of said board shall forthwith cause to be made 
and shall certify a copy thereof and file the same with the clerk of the city 
for public inspection at all times. At least ten (10) days before the first 
primary, the board of commissioners of elections shall meet after three 
days' published notice in a newspaper of general circulation in the city of 
time and place of meeting and examine the rolls. Any person may complain 
of errors therein; and the said board of commissioners of elections, after 
hearing complaints, shall in a fair and impartial manner correct and purge 
the rolls, striking off the names of all persons not residing in the ward or 
voting precinct for which each roll was made up, or otherwise improperly 
enrolled, and adding any names improperly omitted. Provided, no name 
shall be striken from any roll without three days' notice by mail to the ad- 
dress appearing on the roll to the person whose name is proposed to be 
dropped. When said rolls have been revised and corrected by the said 
board of commissioners of elections, they shall be certified to and shall 
thereupon become the official rolls, and no names shall be added thereafter, 
except by the order of a judge of a court of record. Upon the completion of 
said revision, the chairman of said board shall immediately file in the office 
of the clerk of said city a list duly certified by him of all names added or 
dropped from said roll, with age, place or residence, and occupation, which 
list shall be preserved by the clerk along with the duplicate of roll on file 



Page 203 Counties with City of 6,000 to 6,500 § 2400-32 

in his office any person may there inspect said roll and list of corrections 
at all times. The original roll shall be delivered to the managers of the pri- 
mary election by the board of commissioners of elections before the day 
for the opening of the polls; and no person shall be allowed to vote at said 
election whose name does not appear on said original roll as herein re- 
quired. The managers of election shall return said rolls to the chairman of 
the board of commissioners of elections immediately after the counting of 
the votes and the declaration of the result, or as soon thereafter as prac- 
ticable: provided, if the original roll be lost or misplaced, a copy of the du- 
plicate as corrected by the board of commissioners of elections and filed in 
the clerk's office, such copy to be certified to by him shall be used in the 
place of the original. 
1941 (42) 344. 

§ 2400-30. Qualifications for party membership — lax receipt not necessary 
enroll vote in primary. — The qualifications for membership of such party, 
organization or association in this State, and for voting at the primary, shall 
be as follows, viz: the applicant for membership, or voter, shall be 21 
years of age, or shall become so before the succeeding general election. He 
shall be a citizen of the United States and of this State. No person shall be- 
long to any club or vote in any primary unless he has resided in the State 
two years and in the county six months prior to the succeeding general 
election and in the club district 60 days prior to the first primary following 
his offer to enroll: provided, that public school teachers and ministers of 
the Gospel in charge of a regular organized church and federal employees 
from this State shall be exempt from the provisions of this section as to 
resident, if otherwise qualified: provided, that the state convention of any 
political party, organization or association in this State shall have the power 
and authority to add to or to limit the qualifications for membership in such 
party, organization or association, and for voting at the primary elections 
thereof, if such qualifications so added or limited do not conflict with the 
provisions herein as to the age and residence of members and voters: pro- 
vided, no person shall be required to have any poll tax receipt nor any 
other form of tax receipt in order to be eligible to enroll to vote in said pri- 
mary. He shall only be required to enroll as hereinabove set forth: 
1941 (42) 344. 

§ 2400-31. Issue absentee ballots to persons absent or unable vote in per- 
son on account of sickness in municipal primaries, cities of 6,000 to 6,500 — 
authorized. — The election commissioners of any municipal primary in towns 
and cities of a population of not less than 6,000 nor more than 6,500 in- 
habitants according to the 1940 federal census are hereby empowered, au- 
thorized and directed to issue absentee ballots to any person being a quali- 
fied voter when absent, or who on account of sickness cannot go in person 
to his or her voting precinct during any primary election, in conformity 
with the provisions of §§ 2400-31 through 2400-39 as hereinafter provided for. 
1941 (42) 351. 

§ 2400-32. Application for ballot. — He shall make application in writing 
for a ballot to the committee on enrollment or club secretary, of his pre- 
cinct, not less than five (5) days nor more than sixty (60) days prior to the 
primary in which he desires to vote, if he be within the confines of the 



§ 2400-32 Civil Code Page 204 

United States. The application must be handed to the enrollment com- 
mittee or club secretary and the applicant shall deposit the necessary post- 
age or the correct amount in legal tender, necessary for registering the bal- 
lot, and full directions for mailing the same. But the failure to deposit 
necessary postage shall not render void a vote otherwise legally cast. 
1941 (42) 351. 

§ 2400-33. Delivery of ballot and instructions. — The committee on enroll- 
ment or club secretary shall, upon receipt of the application for ballot, if 
the applicant is duly registered in that precinct, enroll the name and ad- 
dress of the applicant on a list to be kept by them for that purpose and 
deliver to the applicant in person, or forward to the applicant, by registered 
mail the following: (a) an envelope containing the folded ballot, sealed 
and marked "Ballot within. Do not open except in presence of postmaster" 
(or other person mentioned in section 2400-35) ; (b) an envelope for re- 
sealing the marked ballot, on which is printed the "voucher", form of which 
is hereinafter provided; (c) a properly addressed envelope for the return 
of said ballot; (d) a printed slip giving full instructions regarding the man- 
ner of marking the ballot, in order that the same may be counted, and how 
prepared and returned; (e) a "coupon," the form of which is hereinafter 
given. 

"The voucher" called for in section 2400-33 and printed on the envelope in 
which the ballot is to be sealed up after the same has been marked shall be 
in the following form: voucher, this is to certify that the enclosed ballot 
was received by me as per my application to the committee on enrollment 

or club secretary of _ precinct County (of city), 

South Carolina. The envelope marked "ballot within" was opened by me 
in the presence of postmaster (or other person mentioned in sec- 
tion 2400-35), of marked while in his presence and office with- 
out assistance or knowledge on the part of anyone as to the manner in 
which same was prepared, and then and there sealed as provided by law. 1 
further certify that I have not voted elsewhere in this election, and agree 
to support the nominee of the party. 

Signed 

Attest Postmaster (or person designated in section 

2400-35) . 

1941 (42) 351. 

§ 2400-34. Form of coupon.— The "coupon" called for in section 2400-33 

shall be in the following form: coupon. Name (given by voter) 

color -.-height age (given by voter) color of 

hair color of eyes weight (estimated) birthplace 

(given by voter), State and precinct where voter claims to have 

last voted 

To the best of my knowledge, the above information is correct and the 
applicant has complied with the requirements of the law as above provided. 
I have no knowledge whatever of the marking, erasure or intent of the bal- 
lot enclosed. 

Signed Postmaster 

(or other person mentioned in section 2400-35) . 
1941 (42) 351. 



Page 205 Counties with City of 6,000 to 6,500 § 2400-38 

§ 2400-35. Marking and mailing of ballot. — Upon the receipt of the regis- 
tered letter, forwarded by the committee on enrollment or club secretary, 
the voter shall not open the sealed envelope, marked "ballot within", ex- 
cept in the presence of the postmaster, or his assistant, postal clerk, or rural 
letter carrier, or any one authorized to administer oaths, and shall then 
and there mark and refold the ballot without assistance and without making 
known the manner of marking same. He shall then and there place the bal- 
lot in the envelope provided for the same, seal the same, and fill in and sign 
the voucher printed on the back of the envelope, in the presence of the 
postmaster or other person hereinabove provided, who shall witness the 
same in writing. The envelope, together with the coupon, which must be 
filled out and signed by the postmaster, or other person as herein provided, 
shall be enclosed within the envelope, directed to the committee on enroll- 
ment or club secretary, which shall then and there be sealed, registered, and 
mailed to the committee on enrollment or club secretary. 
1941 (42) 351. 

§ 2400-38. Receipt and custody of ballot from voter. — Upon the receipt of 
the ballot from the voter, the enrollment committee or club secretary shall, 

on the list kept by them, write in ink "received ballot on date," 

and shall file the coupon enclosed with the sealed ballot with the letter of 
application and deposit the envelope containing the ballot unopened, in a 
sealed box to be provided for the purpose, and there it shall remain until 
the day of election. 
1941 (42) 351. 

§ 2400-37. Delivery of ballots to managers. — On the day of election the 
enrollment committee or club secretary shall deliver the box containing 
the sealed ballot, together with application and other accompanying coupon 
enclosed in the envelope, to the managers of election at his precinct, taking 
their receipt therefor. 
1941 (42) 351. 

§ 2400-38. Counting of ballots.— At the close of the balloting the box shall 
be opened by the managers of election and the ballot therein be counted 
along with the other ballots, the same being kept on a separate list, and the 
name of the voter entered by the clerk on the poll list. 
1941 (42) 351. 

§ 2400-39. Construction — decisions of enrollment committee or club secre- 
tary as to persons vote by mail final. — The provisions of this rule shall be 
liberally construed in favor of the absent voter, and the decisions of the en- 
rollment committee or club secretary as to the necessity of any particular 
voter being allowed to vote by mail shall be final. 
1941 (42) 351. 



§ 2401 Civil Code Page 206 

ARTICLE 4 
General Provisions Governing Primary Elections 

2401. Board of appeals in municipal pri- 2406 through 2416. Voting by absentees. 

maries. 2416-1. Print absentee blanks. 

2402 and 2403. Board of state canvassers 2417. Colors and labels of ballots and 

for municipal primaries. ballot boxes. 

2404. Watchers at polling places. 2418. No resignation from other oflfice re- 

2405. Restriction of voters. quired. 

§ 2401. Board for appeals in municipal primaries — protests — papers. — In 

every political primary election held by any political party, organization or 
association in any of the cities or towns of this State for the purpose of 
choosing candidates for offices therein or the election of delegates to con- 
ventions thereof, the decision of any protest or contest that may arise shall 
be subject to appeal to the board of state canvassers of municipal primaries 
of this State herein provided for, and upon such appeal it shall be the duty 
of the committee or canvassing officers from whose decision such appeal 
may be made to transmit to said board of state canvassers, any protest and 
all papers relating to the election with a copy of any evidence taken before 
them within ten days from their first meeting to canvass the returns of 
managers of such election. 

1932 Code, § 2401; Civ. C. '22, § 329; 1920 (31) 931. 

As to primaries in general see § 2352 and note thereto. 

§ 2402. Board of state canvassers for municipal primaries — oath — powers. 

—The state executive committee of every political party in this State which 
may have such a committee shall immediately after its appointment elect 
from its body a committee of seven, one from each congressional district, 
which shall constitute the board of state canvassers for municipal pri- 
maries, each of whom, before hearing any appeal, shall take and subscribe 
an oath that he will fairly and impartially and honestly decide such an ap- 
peal, and shall have power upon security being given to their chairman for 
the payment of the expenses of such appeal by the person or persons mak- 
ing the same, to decide as judicial officers all cases under protest or contest 
that may come before them on appeal from any decision of said committees 
and canvassing officers from whose decisions appeal is made upon the pa- 
pers transmitted to them by said committees or canvassing officers, and 
the person or persons declared by said state board of canvassers for mu- 
nicipal primaries to be nominated at such election shall be the nominee or 
nominees of such political party in the respective elections for which such 
nominations were made. 

1932 Code, § 2402; Civ. C. '22, § 330; 1920 (31) 931. 

§ 2403. Vacancies. — Any vacancies in said board of state canvassers of 
municipal primaries, of whom five shall be a quorum, shall be filled by the 
state executive committee, or in case they should not be in session, by the 
chairman of the state executive committee, and the members of said board 
shall serve until the appointm.ent of the next state executive committee. 
1932 Code, § 2403; Civ. C. '22, § 331; 1920 (31) 931. 

§ 2404. Watchers in counties with city over 20,000 — registration in cities 
over 20,000. — Candidates in all counties in which there is a city containing 



Page 207 General Provisions Governing Primary Elections § 2408 

twenty thousand inhabitants or more shall have the right to appoint a 
watcher at each polling place to look after the interest of such candidates. 
And in all cities of twenty thousand inhabitants or more there shall be a 
party registration of voters under regulations to be prescribed by the rules 
of the respective party. 

1932 Code, § 2404; Civ. C. '22, § 332; Civ. C. '12, § 285; Civ. C. '02, § 258; 1896 (22) 
56; amd. by 1900 (23) 375; 1903 (24) 9; 1908 (25) 1154; 1915 (29) 81; 1916 (29) 921. 

§ 2405. Restrictions of voters in primary elections. — Only citizens of this 
State, or other citizens of the United States who shall have been residents 
of this State for at least one year with the bona fide intention of becoming 
citizens of this State, shall be entitled or allowed to vote in any primary 
election, state, county or municipal, in this State; and upon a person offer- 
ing to vote, and his vote being challenged for noncitizenship, the challenge 
being accompanied by an affidavit of some registered voter, made of his 
own knowledge, or on information and belief, to the effect that such person 
is not a citizen, as defined above, he shall not be allowed to vote, unless he 
file with the manager at the polls his affidavit that he is a citizen, specify- 
ing whether born or naturalized, and if naturalized, exhibit to the man- 
agers his certificate of naturalization. Provided, that the state convention 
of any political party, organization or association in this State shall have 
the power and authority to add to or limit the qualifications for member- 
ship in such party, organization or association, and for voting at the pri- 
mary elections thereof, if such qualifications so added or limited do not 
conflict with the provisions herein as to the age and residence of members 
and voters. 

1932 Code, § 2405; Civ. C. '22, § 333; 1912 (27) 751; 1938 (40) 1742. 

§ 2406. Voting by absentees at primary elections — causes of absence. — 

Any person being a qualified voter of this State when absent on account 
of sickness from his or her voting precinct or who on account of sickness 
cannot go in person to his or her voting precinct during any primary elec- 
tion may vote as hereinafter provided for. 
1932 Code, § 2406; 1924 (33) 922; 1927 (35) 377. 

§ 2407. Application for ballot. — He shall make application in writing for 
a ballot to the committee on enrollment or club secretary, of his precinct, 
not less than five (5) days nor more than sixty (60) days prior to the pri- 
mary which he desires to vote, if he be within the confines of the United 
States. The application may be handed to the enrollment committee or 
club secretary and the applicant shall deposit the necessary postage, or 
the correct amount in legal tender, necessary for registering the ballot, and 
full directions for mailing the same. But the failure to deposit necessary 
postage shall not render void a vote otherwise legally cast. 
1932 Code, § 2407; 1924 (33) 922. 

§ 2408. Forwarding of ballot, etc. — The committee on enrollment or club 
secretary, shall, upon receipt of the application for ballot, if the applicant is 
duly registered in that precinct, enroll the name and address of the appli- 
cant on a list to be kept by them for that purpose and deliver to applicant 
in person, or forward to the applicant, by registered mail the following: 
(a) an envelope containing the folded ballot, sealed and marked "ballot 



§ 2408 Civil Code Page 208 

within. Do not open except in presence of postmaster" (or other person 
mentioned in section 2411) ; (b) an envelope for resealing the marked bal- 
lot, on u^hich is printed the "voucher," form of which is hereinafter pro- 
vided; (c) a properly addressed envelope for the return of said ballot; (d) 
a printed slip giving full instructions regarding the manner of marking of 
the ballot, in order that the same may be counted, and how prepared and 
returned; (e) a "coupon," the form of which is hereinafter given. 
1932 Code, § 2408; 1924 (33) 922. 

§ 2409. Form of "Voucher."— The "voucher" called for in section 2408, and 
printed on the envelope in which the ballot is to be sealed up after the same 
has been marked shall be in the following form: voucher, this is to certify 
that the enclosed ballot was received by me as per my application to the 

committee on enrollment or club secretary of precinct 

County (or City) , South Carolina. The envelope marked "ballot within," 
was opened by me in the presence of postmaster (or other per- 
son mentioned in section 2411), of- marked while in his pres- 
ence and office without assistance or knowledge on the part of anyone as 
to the manner in which same was prepared, and then and there sealed as 
provided by law. I further certify that I have not voted elsewhere in this 
election, and agree to support the nominee of the party. 

Signed 

Attest Postmaster (or person designated in 

section 2411). 

1932 Code, § 2409; 1924 (33) 922. 

§ 2410. Form or "Coupon." — The "coupon" shall be in the following form: 

coupon. Name (given by voter) .„ color... , 

height age (given by voter) color of hair 

color of eyes ...weight (estimated) birthplace (given 

by voter) , State and precinct where voter claimed to 

have last voted ....: 

To the best of my knowledge, the above information is correct and the 
applicant has complied with the requirements of the law as above pro- 
vided. 1 have no knowledge whatever of the marking, erasure or intent of 
the ballot enclosed. 

Signed ..Postmaster 

(or other person mentioned in section 2411) . 
1932 Code, § 2410; 1924 (33) 922. 

§ 2411. Marking and mailing of ballot. — Upon receipt of the registered 
letter, forwarded by the committee on enrollment or club secretary, the 
voter shall not open the sealed envelope, marked "ballot within," except in 
the presence of the postmaster, or his assistant, postal clerk, or rural letter 
carrier, or any one authorized to administer oaths, and shall then and there 
mark and refold the ballot without assistance and without making known 
the manner of marking same. He shall then and there place the ballot in 
the envelope provided for the same, seal the same, and fill in and sign the 
voucher printed on the back of the envelope, in the presence of the postmas- 
ter, or other person hereinabove provided, who shall witness the same in 
writing. The envelope, together with the coupon, which must be filled out 



Page 209 General Provisions Governing Primary Elections § 2416-1 

and signed by the postmaster, or other person as herein provided, shall be 
enclosed within the envelope, directed to the committee on enrollment or 
club secretary, which shall then and there be sealed, registered, and mailed 
to the committee on enrollment or club secretary. 
1932 Code, § 2411; 1924 (33) 922. 

§ 2412. Receipl and custody of ballot. — Upon the receipt of the ballot 
from the voter, the enrollment committee or club secretary, shall, on the 

list kept by them, write in ink "received ballot on date," and 

shall file the coupon enclosed with the sealed ballot with the letter of ap- 
plication and deposit the envelope containing the ballot unopened, in a 
sealed box to be provided for the purpose and there it shall remain until 
the day of election. 

1932 Code, § 2412; 1924 (33) 922. 

§ 2413. Delivery to managers. — On the day of election the enrollment 
committee or club secretary, shall deliver the box containing the sealed 
ballot, together with application and other accompanying coupon enclosed 
in the envelope, to the managers of election at his precinct, taking their 
receipt therefor. 

1932 Code, § 2413; 1924 (33) 922. 

§ 2414. Counting of ballot. — At the close of the balloting the box shall be 
opened by the managers of election and the ballot therein be counted along 
with the other ballots, the same being kept on a separate list, and the name 
of the voter entered by the clerk on the poll list. Any ballot mailed in to a 
person's precinct may be received and counted up and to the time when the 
executive committee meets to declare the result, said executive committee 
receiving such ballot and counting it with the others. 
1932 Code, § 2414; 1924 (33) 922; 1927 (35) 377. 

§ 2415. Provisions to be liberally construed — decision of club secretary 
final. — The provisions of sections 2406 to 2416 inclusive, shall be liberally 
construed in favor of the absent voter, and the decisions of the enrollment 
committee or club secretary as to the necessity of any particular voter be- 
ing allowed to vote by mail shall be final. 
1932 Code, § 2415; 1924 (33) 922. 

§ 2416. Making false statement — penalty. — Any person violating any of 
the provisions of sections 2406 to 2416 inclusive or making any false state- 
ment in voucher herein required to be made shall be deemed guilty of a 
misdemeanor and upon conviction in any court of competent jurisdiction, 
shall be fined not more than three hundred ($300.00) dollars or imprisoned 
not more than ninety (90) days on the chain gang. 
1932 Code, § 2416; 1924 (33) 922. 

§ 2416-1. Print blanks use in absentee voting in primaries only for politi- 
cal parties. — It shall be unlawful for any person, firm or corporation to 
print any of the forms and matter outlined and provided in this article re- 
lating to absentee voting in primaries of this State, except upon the request 
and instruction of the secretary of a state executive committee of a politi- 
cal party operating in this State. Any person violating the provisions of this 



§ 2416-1 Civil Code Page 210 

section shall be deemed guilty of a misdemeanor and sentenced in the dis- 
cretion of the court. 
1938 (40) 1622. 

§ 2417. Colors and labels of ballots and boxes at primary elections. — In all 

primary elections hereafter held within this State by any political party, 
the ballots used for state officers shall be printed on yellow paper and the 
boxes used by the managers of election in which the said ballot is to be 
deposited shall be painted the same color; and all ballots for county officers 
shall be printed on plain white paper and the boxes for said ballots shall 
be painted white. 

All ballots used in the primary election for state officers shall have 
plainly marked thereon, both on the coupon and on the ballot proper, the 
words "State Ballot," and all ballots used for the election of county officers, 
solicitors, and congressmen shall have marked thereon in plain type, both 
on the coupon and on the ballot proper, the words "County Ballot." 

1932 Code, § 2417; 1923 (33) 67. 

§ 2418. No candidate required to resign other office. — No candidate for 
any office in which there is a primary shall be required to resign from any 
other office held by him as a condition to entering the primary or becom- 
ing a candidate for such elective office in the general election; any cus- 
tom, ordinance, rule or law to the contrary notwithstanding. 
1932 Code, § 2418; 1930 (36) 1226. 



ARTICLE 5 

Provisions Relating to Primary Elections in Certain Counties 

2418-1. Abbeville County. 2418-4. Lee and Lexington Counties. 

2418-2. Cherokee County. 2418-5. Richland County. 

2418-3. Dorchester County. 2418-6. Spartanburg County. 

§ 24 1 8- 1. Abbeville County — voting precincts. — In addition to the voting 
places already provided for by law in Abbeville County, there shall be an 
additional voting place for primary elections at Broadmouth in Abbeville 
County. 
1940 (41) 1621. 

§ 2418-2. Cherokee County — voting precincts. — There is hereby created 
the Brown's Mill voting precinct, the same to be located on Bull's Street 
Road in White Plains township, Cherokee County, South Carolina. Said 
box shall be a primary precinct. 

1940 (41) 1631. 

§ 2418-3. Dorchester County. 

(I) Voting precincts. — For the purpose of holding primary elec- 
tions in Dorchester County there shall be voting clubs or precincts 
as follows, with such territorial limits as hereinafter stated, to wit: 

(1) Cattle Creek, (2) Reevesville, (3) St. George No. 1, (4) St. 
George No. 2, (5) Grover, (6) Indian Field, (7) Pregnalls, (8) Harleyville, 

(9) Rosses, (10) Ridgeville, (11) Beech Hill, (12) Delemars, (13) Jedburg, 



Page 211 Primary Elections in Certain Counties § 2418-3 

(14) Knightsville, (15) Carolina, (Summerville) (16) Dorchester (Sum- 
merville) . The club districts shall comprise the territory surrounding the 
voting place in such district, except where this limitation may be in conflict 
with any boundary definitely fixed herein. The territorial limits of the club 
districts north of Four Hole Swamp shall be as heretofore established, ex- 
cept that the Badham club district is abolished, and with the further ex- 
ceptions that the clubs of Reevesville, Cattle Creek and Grover shall com- 
prise all of the territory north and northwest of Polk Swamp, and that the 
voting precinct at St. George shall be divided into two club districts, St. 
George No. 1 and St. George No. 2, and the two shall be divided by highway 
No. 27, St. George No. 1 lying to the west of the said highway and St. 
George No. 2 to the east of the said highway, with the voting place in St. 
George No. 1 at some conveniently located place in the town of St. George 
to the west of the highway, and the voting place in St. George No. 2 at 
some conveniently located place in the town of St. George to the east of 
said highway. The voting places and the clubs south of Four Hole Swamp 
shall be as follows: Ridgeville club: the voting place in this club shall be 
in the town of Ridgeville, located at some convenient point and building 
therein, and the club district shall embrace all territory in and around the 
said town extending to Four Hole Swamp on the north to half way to the 
Beach Hill club on the southwest, and shall extend to the Berkeley line on 
the east, and to the run of Cypress Swamp on the south; Beech Hill club: 
the voting place in this club shall be in the town of Givhans, located at 
some convenient point and building therein, and the club district shall em- 
brace all territory in and around said town and extend to a point equidis- 
tant from the voting club district of Ridgeville on the northeast and shall 
extend to the Edisto River on the west and to the line between Burns and 
Collins townships on the south and bounded on the east and southeast by 
Ashley River and Cypress Swamp; Delemars club: the voting place in this 
club shall be at Delemars, and located at some convenient point and build- 
ing therein and the club district shall embrace all territory in and around 
said village of Delemars and extend to the Charleston County line on the 
south, to the Edisto River on the west, to the line between Burns and Col- 
lins township on the north, and to the Ashley River and the Charleston 
County line on the east; Jedburg club: the voting place in this club shall 
be in the town of Jedburg and located at some convenient point and build- 
ing therein and the club district shall be bounded and described as follows: 
start at the point where Rumph's Creek crosses the Dorchester County 
line, thence in a southwesterly direction down Rumph's Creek to the 
Orangeburg Road, thence up the Orangeburg Road to the Jedburg Road at 
Lotts Cross Roads, thence in the southwesterly direction down the Jedburg 
Road to the intersection with the Creek Road 100 yards east of L. A. 
Knights' house, thence due south to Rumph's Creek, thence in a westerly 
direction down Rumph's Creek to Cypress Swamp, thence up the run of 
Cypress Swamp to the Dorchester-Berkeley County line, thence down the 
said county line to the point of beginning; Knightsville club: the voting 
place in this club shall be in the community known as Knightsville, located 
at some convenient point and building therein, and the club district shall 
be bounded and described as follows: start at the junction of Rumph's 
Creek and the Ashley River (Cypress Swamp) , thence down the Ashley 



§ 2413-3 Civil Code Page 212 

River to Bacon's Bridge, thence up the Bacon's Bridge road in a northeast- 
erly direction to the run of Six Bridge Swamp, thence in a northwesterly 
direction by a straight line to the eastern boundary of Boone Hill Church 
lot on the Slanns Bridge Road, thence continuing in the same general di- 
rection to the fork of the Summerville Road and the Knightsville Road at 
W. H. Myers' residence, thence by a continuation of the last mentioned line 
to Rumph's Creek, thence down the line of the Jedburg poll last above de- 
scribed to the point of beginning; Carolina club (Summerville) and Dor- 
chester club (Summerville) . In the town of Summerville there shall be 
two clubs: one known as the Carolina club, with the voting place at the 
town hall; the other shall be known as the Dorchester club, with the vot- 
ing place at the Old Town hall; the line dividing these two club districts 
shall be as follows: starting at the Charleston County line at a point where 
5th South Street extended intersects said line; thence running in a north- 
westerly direction up Fifth South Street to Sumter Avenue; thence down 
Sumter Avenue to Jessemine Lane; thence down said lane to Central Ave- 
nue, thence up said avenue to Briarwood Lane; thence with an extension of 
said Briarwood Lane in a northwesterly direction to Rumph's Hill Creek. 
Northeast of the above described line, all the territory east to the Berkeley 
line north to the Jedburg poll line, and south to the Charleston line, shall 
be the territory of the club district of the Carolina club. Southwest of the 
above line all the territory south to the Charleston line, west to the Ashley 
River, and north to the Knightsville, and the Jedburg polls shall be the club 
district of the Dorchester club. 

1932 Code, § 2356; 1931 (37) 175. 

(2) Watchers, officials, and reorganization of clubs, (a) Watchers at 
Polls. — In any primary election held in the county of Dorchester each can- 
didate to be voted for shall have the right to appoint at his own expense a 
watcher at each polling place to look after his interests, who shall be al- 
lowed to remain at the polling place and behind the bars, if desired, during 
the entire time the polls are open, and also to watch the count. Such 
watcher or challenger shall not interfere with the managers in the discharge 
of their duty or obstruct the election, and the chairman of the executive 
committee, upon complaint made to him by the managers at any polling 
place, shall investigate the matter in person or by some member of the 
executive committee, delegated by him, and if in his judgment it shall seem 
necessary, he shall have the right to remove such watcher or challenger 
with the right to the candidate to appoint another watcher or challenger 
in the place of the one so removed. Each candidate nominating watchers 
shall, before the polls are opened, hand, or have handed to the managers, in 
writing the name of the watcher appointed by him, and no other, save sub- 
stitutes therefor, as hereinafter provided, and the chairman of this com- 
mittee, or his appointee as provided in section 24 thereof, shall be admitted 
into the polling place behind the bars. 

Any candidate shall have the right to change his watcher at any poll, 
during the progress of the election or the count, upon application to the 
chairman of the executive committee, who shall endorse it as an order to 
the managers: provided, that any person appointed a watcher must be duly 
qualified to vote in the primary election. 

All candidates appointing watchers or substitute watchers shall make 



Page 213 Primary Elections in Certain Counties § 2418-4 

such appointment in writing duly signed by the candidate, and in dupli- 
cate, one copy of which shall be handed to the managers at the polls at 
which the watcher or substitute watcher is to act, and the other copy shall 
be retained by such watcher or substitute watcher, and shall be exhibited 
by him as often as he may be requested by any member of the executive 
committee, or any officer of the law, or any of the managers at said poll. 

(b) Managers — Clerk. — The president and executive committeemen of 
each club shall be requested to name to the executive committee in writ- 
ing on or before August 5th, 1932, one manager each, and the minority 
faction of each club, two, who upon approval by the executive committee, 
shall be appointed by the executive committee as managers or clerks. In 
the event of the failure of any president or executive committeemen or 
faction to make the recommendations, the executive committee shall make 
such appointments. A person to act as manager or clerk must be a member 
of the ward nominating him, and a qualified voter in the primary. Should 
any manager or clerk (after being appointed) fail or refuse to serve, such 
vacancy may be filled by appointment by the officer or faction originally 
nominating said manager, subject to approval of the county chairman. And 
if such officer or faction fail to appoint a substitute manager, it shall be the 
duty of the chairman of the executive committee to fill the vacancy. At 
each polling place there shall be three managers and one clerk, appointed 
as above. The clerk is not a manager, but shall have equal authority with 
a manager: provided, where there is one polling place only in each ward, 
the president only of each club therein shall name a manager. One of the 
four managers appointed shall be the clerk and he shall be chosen by the 
four managers, and if they do not agree as to who shall be clerk, the clerk 
shall be designated by the chairman of the executive committee. 

(c) To Advertise Notice of Reorganization of Clubs. — It shall be the 
duty of the county chairman, or in the event of his failure to do so, that of 
the clerk of court, to advertise in at least three issues of the local county pa- 
per, the first insertion thereof to be not less than thirty days prior to the pre- 
scribed time for the reorganization of the clubs of 1932, the bounds and 
various club districts in said county; the place of meeting for reorganiza- 
tion as provided by the party rule (being the 4th Saturday in April of each 
election year) and also shall name the hour at which such meeting is to be 
held. 

No reorganization of any club in Dorchester County shall be legal unless 
these conditions have been complied with. 

(d) Conduct of Primary Election. — Except as herein provided, the pri- 
mary election shall be conducted in accordance with the party rules. 

1932 Code, § 2357; 1931 (37) 237. 

§ 2418-4. Lee and Lexington Counties — assessments on candidates. — The 

democratic executive committees of the counties of Lee and Lexington are 
hereby authorized and directed to fix the entrance fee or assessment for can- 
didates in the Democratic primary of the respective counties of Lee and 
Lexington on a basis of the income incident to the several county offices in 
the counties herein mentioned, whether such income be from fixed salaries 
or from fees, or both; and such entrance fee or assessment shall be grad- 
uated on an equitable basis, calculated on the income in the several offices 



§ 2418-4 Civil Code Page 214 

for a full term — whether said term is of two or four years, or more: pro- 
vided, that the total amount assessed against all candidates shall not ex- 
ceed the expenses of the primaries; and in case the total amount collected 
as assessment, as estimated, shall exceed the actual expense of conducting 
the primary elections, such excess shall be returned to the several candi- 
dates in the same proportion as it was assessed and collected: provided, 
further, that no additional assessments shall be levied upon the successful 
candidates. 

1932 Code, § 2364; 1928 (35) 1942. 

§ 2418-5. Richland Counly — enrollment and voting. — In primary elections 
hereafter held in Richland County, except in cities of over ten thousand 
inhabitants, other than municipal elections, the voter must enroll in the 
township in which he or she resides, in the club nearest his or her place 
of residence calculated by the nearest practicable route, and can only vote 
at the voting place of such club and the territory included by this test shall 
be considered the club district of such club: provided, that magistrates for 
Columbia, Waverly and Olympia shall be voted for in precincts designated 
by the county executive committee. 
1932 Code, § 2371; 1927 (35) 198; 1928 (35) 1202. 

§ 2418-6. Spartanburg County — voting precincts. — In all primary elec- 
tions held by any political partj^ or political organization in Spartanburg 
County, that in addition to precincts already established in said county 
that there shall be a precinct established at Edward's store in Ballenger's 
school district No. 96, and to be known as Ballenger precinct, and there shall 
also be a precinct established at Hay's store and to be known as Berry 
Shoals precinct. 
1938 (40) 1829. 



Chapter 


106. 


Chapter 


107. 


Chapter 


108. 


Chapter 


109. 


Chapter 


110. 


Chapter 


110-A. 



TITLE 25 

Taxes and Taxation 

State Tax Commission, § 2419. 
State Revenue Laws, § 2435. 

The Assessment of Taxes, § 2565. 
The Collection of Taxes, § 2769. 

Borrowing in Anticipation of Collection of Taxes, § 2837. 

Provisions Relating to Assessment, Collection, etc., of 

Taxes in Several Counties and Subdivisions thereof, § 2839. 



CHAPTER 106 
Slate Tax Commission 

2419. Created. 2425. Office, furniture, etc. 

2420. Appointment. 2426. State board of equalization and as- 

2421. Qualifications, duties of members. sessors abolished. 

2422. Oath. 2427. Direct abatement or refund of 

2423. Appointment of chairman. taxes. 

2424. Secretary, stenographer. 2428. Compromise cases of confiscation 



Page 215 State Tax Commission § 2422 

and seizure. 2432. Tax board of review. 

2429. Administration of oaths. 2433. Compensation of board. 

2430. Collect statistics. 2434. Compensation of members of 

2431. Equalization. board. 

§ 2419. Created. — In order to effectively carry into execution the equitable 
assessment of property for taxation, there is hereby created a commission 
composed of three members to be known as the South Carolina tax com- 
mission. 

1932 Code, § 2419; Civ. C. '22, § 358; 1915 (29) 125. 

See generally. Gates v. Fountain, 113 S. C. 372, 101 S. E. 830, 24 A. L. R. 367. 

§ 2420. Appointment — term — removal. — The three members first to com- 
pose said commission shall be appointed by the Governor, with the advice 
and consent of the Senate, no two of whon* shall be chosen from any one 
congressional district, if practicable, before the adjournment of the session 
of the General Assembly for the year 1915. Of such three members, one 
shall be appointed and designated by the Governor for a term ending on 
the first day of February, 1922; one for a term ending on the first day of 
February, 1920, and one for a term ending on the first day of February, 
1918, or until their successors shall be appointed and shall qualify. Upon 
the expiration of the terms, respectively, of the three commissioners first 
appointed and designated as aforesaid, each succeeding commissioner shall 
be appointed by the Governor, with the advice and consent of the Senate, 
at a regular session of the General Assembly, and the term of office of such 
succeeding commissioner shall be for six years, or until his successor shall 
have been appointed and shall qualify. Should a vacancy occur when the 
General Assembly is not in session, it shall be filled by the Governor's ap- 
pointment for the unexpired term, subject to confirmation by the Senate at 
the next session of the General Assembly. And said commissioners, or any 
of them, may be removed by the Governor for cause shown, with the ad- 
vice and consent of the Senate; and if cause for such removal shall arise 
when the Senate is not in session the Governor may suspend one or more 
of said commissioners, and shall fill the vacancies thus created until the 
General Assembly shall next convene. 

1932 Code, § 2420; Civ. C. '22, § 359; 1915 (29) 125. 

See generally. Gates v. Fountain, 113 S. C. 372, 101 S. E. 830, 24 A. L. R. 367. 

§ 2421. Qualifications and duties of members of commission — chairman. — 

The persons to be appointed as members of such commission shall be such 
as are known to possess knowledge of the subject of taxation and skill in 
matters pertaining thereto. The chairman of the commission shall devote 
his entire time to the duties of the office, and shall not hold any position 
of trust or profit, engage in any occupation or business interfering with, or 
inconsistent with, his duty, or serve on or under any committee of a politi- 
cal party, or contribute, directly, or indirectly, money or other thing of 
value in support of any candidate for office, or to any political organization. 

1932 Code, § 2421; Civ. C. '22, § 360; 1915 (29) 125. 

See generally. Gates v. Fountain, 113 S. C. 372, 101 S. E. 830, 24 A. L. R. 367. 

§ 2422. Oath — compensation — Governor designate chairman. — Each com- 
missioner within thirty days after notice of his appointment, and before 



§ 2422 Civil Code Page 216 

entering upon the discharge of the duties of his office, shall take, subscribe 
and file with the secretary of state the oath of office prescribed by the Con- 
stitution of the State. The Governor shall designate which of the three ap- 
pointed commissionei's shall act as chairman of the commission, and such 
chairman shall receive an annual salary of $2,500.00, payable in the same 
manner that salaries of other state officers are paid. The two other com- 
missioners shall receive a per diem of five dollars and their actual travel- 
ing and hotel expenses while engaged in the work of the commission. 
1932 Code, § 2422; Civ. C. '22, § 361; 1915 (29) 125; 1916 (29) 959. 

See generally. Gates v. Fountain, 113 S. C. 372, 101 S. E. 830, 24 A. L. R. 367. 

§ 2423. Appointment of chairman — sessions — transaction of business. — The 

commissioners appointed, after having duly qualified, shall elect one of 
their number as chairman. A majority of said commissioners shall con- 
stitute a quorum for transaction of business and the performance of the 
duties of the commission. The said commission shall hold frequent sessions 
and as often as the chairm.an or the other two members desire, necessary 
to the transaction of its business, which meetings may be called on twenty- 
four hours' notice. The commission may hold sessions, transact business or 
conduct investigations at any place other than the capitol in the perform- 
ance of its duties. 

1932 Code, § 2423; Civ. C. '22, § 362; 1915 (29) 125. 

See generally. Gates v. Fountain, 113 S. C. 372, 101 S. E. 830, 24 A. L. R. 367. 

§ 2424. Secretary — stenographer — employees — rules. — The commission 
may appoint a secretary and a stenographer, and may employ such other 
persons as experts and assistants as may by it be deemed necessary to per- 
form the duties that may be required of the commission, and fix their com- 
pensations. The secretary shall keep full and correct minutes of all hear- 
ings, transactions and proceedings of said commission and shall perform 
such other duties as may be required by the commission. The commission 
shall have power to make all needed rules, not inconsistent with law, for 
the orderly and methodical performance of its duties, and for conducting 
hearings, appeals and other proceedings before it. 
1932 Code, § 2424; Civ. C. '22, § 363; 1915 (29) 125. 

See generally. Gates v. Fountain, 113 S. C. 372, 101 S. E. 830, 24 A. L. R. 367. 

§ 2425. Office, furniture, etc., provided for — necessary traveling expenses. 

— The commission shall keep its office at the capitol and shall be provided 
with suitable rooms, necessary office furniture, supplies, stationery, books, 
periodicals and maps, and all necessary expenses shall be audited and paid 
as other state expenses are audited and paid. The commissioners' secretary 
and such experts and assistants as may be employed by the commission 
shall be entitled to receive from the State their actual necessary expenses 
while traveling on the business of the commission, such expenditures to be 
sworn to by the party who incurred the expenses and approved by the 
chairman of the commission, or a majority of the members of such com- 
mission. 

1932 Code, § 2425; Civ. C. '22, § 364; 1915 (29) 125. 

See generally. Gates v. Fountain, 113 S. C. 372, 101 S. E. 830, 24 A. L. R. 367. 



Page 217 State Tax Commission § 2426 

§ 2426. State board of equalization and state board of assessors abolished 
— powers and authorities of commission. — It shall be the duty of the com- 
mission, and it shall have the powei' and authority to have and exercise all 
the powers heretofore conferred by law upon the state board of equaliza- 
tion and upon the state board of assessors, which two last mentioned boards 
are abolished, and said commission shall have and exercise: 

(1) General supervision over the administration of the assessment and 
tax laws of the State, over all boards of assessors and equalization and all 
other assessing officers in the performance of their duties to the end that all 
assessments of property be made relatively just and equal in compliance 
with the laws of this State; to prepare suitable forms for the listing of 
property each year, and to arrange and classify the items of all property in 
such groups and classes, and from time to time change and separate or con- 
solidate the same as it may deem advisable for securing more accurate in- 
formation concerning, and the more perfect listing and valuation of, all 
property of the State. 

(2) To confer with, advise and direct assessors, boards of equalization as 
to their duties under the laws of the State, and to that end, call meetings 
of all assessors in each county, to be held at the county seat of such county, 
or elsewhere, most convenient, or at the capitol, for the purpose of neces- 
sary instruction from the commission as to the law governing the assess- 
ment and taxation of all classes of property, and to formulate and pre- 
scribe rules to govern such assessors and boards of equalization in the dis- 
charge of their duties, which rules shall be obeyed and carried out by such 
assessors and boards of equalization. 

(3) To direct proceedings, actions and prosecutions to be instituted to en- 
force the laws relating to penalties, liabilities and punishment of public offi- 
cers and officers and agents of corporations for failure or neglect to comply 
with the provisions of the laws of this State governing the assessment and 
taxation of property and such rules, etc., and to cause complaints to be 
made against assessors or boards of equalization or other assessing and tax- 
ing officers to the proper authority for their removal from office for official 
misconduct or neglect of duty. 

(4) To require the attorney general or circuit solicitor to assist in the 
commencement and prosecutions of actions and proceedings for penalties, 
forfeitures, removals and punishment for violation of the laws of this 
State in respect to the assessment and taxation of property in their respec- 
tive districts or counties. 

(5) To require town, city, county and other public officers to report in- 
formation as to the assessment of property, collection of taxes, receipts 
from licenses and other sources, and such other information as may be need- 
ful in the work of the commission, in such form and upon such blanks as the 
commission may prescribe. 

(6) To requii'e individuals, partnerships, companies, associations and 
corporations to furnish information concerning their capital, bonded or 
other debts, current assets and liabilities, value of property, earnings, op- 
erating and other expenses, taxes and other facts which may be needful 
for the commission to ascertain the value and relative tax burden borne by 
all kinds of property in the State. 



§ 2426 Civil Code Page 218 

(7) To summon witnesses to appear and give testimony and to produce 
records, books, papers and documents relating to any matters which the 
commission shall have authority to investigate or determine. 

(8) To cause the deposition of witnesses residing within or without the 
State or absent therefrom to be taken upon notice to the interested party, 
if any, in like manner that depositions of witnesses are taken in civil ac- 
tions pending in the circuit court in anj' manner which the commission 
shall have authority to investigate or determine. 

(9) One or more members of the commission may visit any of the 
counties in the State to investigate the work of all assessors and all taxing 
officers in the assessment, equalization and taxation of all property subject 
to taxation. 

(10) To carefully examine into all cases where evasion or violation of 
the laws of the State relating to the assessment and taxation of property is 
complained of, or discovered, and into all cases where property subject to 
taxation has not been assessed, or has been fraudulently, or for any reason 
improperly or unequallj^ assessed, or the laws in any manner evaded or 
violated, and to cause to be instituted such proceedings as will remedj^ im- 
proper or negligent administration of the taxing of the property of the 
State. 

(11) To formulate and recommend such legislation as may be deemed 
expedient to prevent evasions of assessments and taxing laws, and to se- 
cure just taxation and improvements in the system of taxation in this State. 

(12) To consult and confer with the Governor of the State upon the sub- 
ject of taxation, the administration of the laws in relation thereto, and the 
progress of the work of the commission, and to furnish the Governor from 
time to time such reports, assistance and information as he may require; to 
transmit to the Governor, and to each member elected at the last preceding 
election to the Legislature, thirty days before the meeting of the Legisla- 
ture, the report of the commission showing all taxable property in the 
State, and the value of the same in tabulated forms, with such other in- 
formation as may be advisable, with recommendations for improvement in 
the system of taxation in the State, together with such measures as may 
be formulated for the consideration of the Legislature. 

(13) To require county auditors to place upon the assessment rolls 
omitted property which may be discovered to have for any reason, in whole 
or in part, escaped assessment and taxation in the current or previous 
years. 

(14) To order reassessment of real and personal property, or any class or 
classes of either, in any assessment district, when, in the judgment of said 
commission, such reassessment is advisable or necessary to the end that 
any and all classes of property in such assessment district shall be assessed 
in compliance with the law, and for that purpose may require the assessors 
making the original assessment to make such reassessment; or if said com- 
mission deem is advisable it may appoint a special county assessor and the 
deputy assessors under him to reassess all or any real and personal prop- 
erty, or any class or classes of either, in any assessment district, whether or 
not the same has been equalized by any board, or the countj' board of equal- 
ization, or the tax commission. In making such reassessment either the as- 
sessor making the original assessment, or special assessors so appointed, the 



Page 219 State Tax Commission § 2426 

assessors shall proceed to carefully examine and reassess the property so 
to be reassessed, and shall duplicate the lists of such assessments in such 
form as the commission may prescribe, showing the property and person 
so reassessed, the amount of the original assessment thereof made in such 
year, and opposite the same the reassessment so made. He shall file both 
copies of such list with the said commission within the time designated by 
said commission. The said commission shall thereupon examine, equalize 
and correct such reassessment so as to substantially conform with the as- 
sessment of like property throughout the State; and shall transmit to the 
county auditor of the county wherein such reassessment was so made, one 
copy of such reassessment by it so corrected and equalized. Such lists shall 
for all purposes, supersede and be in place of the original assessment made 
for such year upon such property, and the county auditor, upon receipt' 
{hereof, shall extend and levy against said property so reassessed, the taxes 
thereon for each year according to such reassessment in the same manner 
as though such list was the original assessment list of such property: pro- 
vided, nothing in such reassessment proceedings shall be construed to pre- 
vent any person feeling aggrieved thereby to appeal to the state tax com- 
mission. The compensation allowed such special assessor or his deputies 
shall be the same as by law allowed deputy assessors for making the orig- 
inal assessment and payable in the same manner. 

(15) To annually make such levy upon the assessed value of property 
subject to taxation as may be necessary to raise the annual appropriations 
made by the General Assembly. 

(16) In addition to the powers and duties heretofore imposed upon the 
state board of assessors and now imposed upon the South Carolina tax com- 
mission, the said commission shall also assess and equalize taxable values 
upon the property and franchises of street railway companies, electric rail- 
ways, water, heat, light and power companies, and private car lines, and 
said companies and private car lines shall make the returns to the South 
Carolina tax commission in like time and, so far as may be practicable, in 
like manner and form as railroads and other corporations make their re- 
turns; and private car lines shall be subject to taxation to be assessed in the 
manner and mode, as nearly as may be, as dining or sleeping car com- 
panies: provided, the said tax commission shall have power to prescribe 
the manner of making and the form of all returns provided for in this sub- 
section whenever the same, in its judgment, is necessary for the purposes 
of carrying out the intention of this article to impose a reasonable tax upon 
said property and franchises: provided, further, that failure to comply 
with the provisions of this article or to pay the required tax shall subject 
all such companies, railway and private car lines, where the same is not 
otherwise provided by law, to penalties and forfeitures to like extent and 
upon like conditions as are railroads for failure to make returns and pay 
the required tax. 

(17) In addition to the powers and duties heretofore imposed upon the 
state board of equalization, and now imposed upon the South Carolina tax 
commission, the said tax commission shall also have and exercise the powers 
hereinafter provided: the returns of all banks, banking corporations, in- 
surance and trust companies, and corporations of their property and tax- 
ible stocks of stockholders therein, as heretofore required to be made to 



§ 2426 Civil Code Page 220 

the several county auditors, shall continue to be so made to the county au- 
ditor and assessed and equalized by the county boards as heretofore pro- 
vided by law, and when so assessed and equalized by the county boards, 
the said returns shall forthwith be transmitted to the South Carolina tax 
commission, and said tax commission shall have the power and it shall be 
its duty to review, reassess and equalize the same in like manner and mode 
as the state board of equalization reviewed, reassessed and equalized the 
returns and assessments of textile, cotton seed oil and fertilizer companies. 

(18) To exercise and perform such other powers and duties that may be 
granted to, or imposed upon, the commission by law. 

1932 Code, § 2426; Civ. C. 22, § 365; 1915 (29) 125; 1916 (29) 959. 

Assessment by commission presumed cessity for making such payments under 

correct where taxes voluntarily paid. — protest, see § 2808 of the Civil Code 

Where a bank makes its return to the and the note thereto, 

tax commission in accordance with sub- See generally, Oates v. Fountain, 113 

division 17 of this section, and the assess- S. C. 372, 101 S. E. 830, 24 A. L, R. 367. 

ment made upon such return by the com- Suit against individual members of 

mission is not questioned in any way, tax commission. — Individual members of 

and the assessment is duly entered on tax commission levying income tax in 

the tax books by the county auditor, good faith pursuant to statute are not 

then payment of the taxes under such liable to taxpayer for any error of fact 

circumstances is deemed voluntary and or law committed while acting with 

cannot thereafter be recovered. Colum- color of authority. Marshall v. South 

bia v. Peurifoy, 148 S. C. 349, 146 S. E. Carolina Tax Commission et al., 158 S. 

93. C. 57, 182 S. E. 96; Cert, denied 296 U. 

As to procedure for obtaining refund S. 585, 56 S. Ct. 96, 80 L. Ed. 413. 
of illegally collected taxes, and the ne- 

§ 2427. Direct abatement or refund of taxes. 

(1) Erroneous, improper or illegal assessments — refunds. — Whenever it 
shall appear to the satisfaction of the South Carolina tax commission that any 
tax has been erroneously, improperly or illegally assessed against any person, 
firm or corporation within this State that the South Carolina tax commission 
shall have the power and authority to order any officer having authority to as- 
sess or collect taxes to abate the whole or any part of said taxes that may 
have been erroneously, improperly or illegally assessed; and whenever it 
shall appear to the satisfaction of the South Carolina tax commission that 
any tax has been paid under an erroneous, improper or illegal assessment, 
the South Carolina tax commission shall have the power and authority to 
order any such officer having custody of the tax so erroneously, improp- 
erly or illegally paid, to refund the same to the person, firm or corporation 
from which it has been unjustly collected, and such officer having the cus- 
tody of such taxes shall refund the same on the order of the South Carolina 
tax commission: provided, such officers having the custody of such taxes 
shall have in his possession the taxes so improperly collected, or other funds 
from which the same may be lawfully refunded, and in case such officer 
shall not have in his custody or possession funds which may be used as 
herein provided, he shall, in case of the county treasurer, report the order 
of the South Carolina tax commission to the legislative delegation from his 
county for the purpose of having the delegation make provisions for the 
payment thereof; and if the tax has been collected by the state treasurer, 
then in each and every such case, he shall report to the General Assembly 
that he has been ordered by the South Carolina tax commission to refund 
certain taxes, and that he has no funds available for the payment thereof. 



Page 221 State Tax Commission § 2429 

with the request that proper appropriation be made to cover such amount 
as may have been ordered to be so refunded: provided, further, that in case 
any city or municipal treasurer shall not have in his custody or possession 
funds which may be used as herein provided, he shall report the order of 
the South Carolina tax commission to the municipal council of said city 
for the purpose of having the council make provision for the payment 
thereof. 

(2) Reports — rules of procedure — remedy. — Whenever the South Caro- 
lina tax commission shall order an abatement or refund of taxes as herein- 
above provided, the said commission shall include in its annual report to 
the Governor and General Assembly a statement which will show the name 
of each and every person, firmi or corporation granted an abatement or re- 
fund of taxes, and the amount thereof, together with a statement of the 
reasons in each case for ordering the same. The South Carolina tax com- 
mission shall have power to make all needed rules, not inconsistent with 
law, for the orderly and methodical carrying out of the provision of this 
section. This section shall be in addition to any remedies for the abatement 
or refund of taxes that may now be provided by law. 

1932 Code, § 2427; 1922 (32) 1017; 1935 (39) 465. 

This section did not repeal §§ 2808 and Taxpayer who has not sought relief 

2809 relating to like matters. Bank of under this section, or who has not paid 

Johnson v. Prince, 136 S. S. 439, 134 S. tax under protest under §§ 2808 and 2809 

E. 387. cannot raise the question of constitu- 

But §§ 2808 and 2809 and this section tionality of special tax. Chesterfield 

provide concurrent remedies, and coun- County v. State Highway Department, 

ty auditor and treasurer are bound to 191 S. C. 19, 3 S. E. (2d) 686. 

obey order of tax commission, notwith- These sections afford an adequate and 

standing § 2727. Bank of Johnston v. exclusive remedy against illegal taxes. 

Prince, 136 S. C. 439, 134 S. E. 387. Ibid. 

§ 2428. Compromise cases of confiscation and seizure. — The South Caro- 
lina tax commission, in its discretion and for good cause shown, may com- 
promise any cases of seizure and/ or confiscation made by it by returning 
to the owner in whole or in part goods seized and/or confiscated. 
1932 Code, § 2428; 1928 (35) 1180. 

§ 2429. Administration of oaths — failure or refusal obey summons or or- 
der — perjury testify falsely — compensation of officers and witnesses. — 

Oaths to witnesses in any matter under investigation or consideration by 
the commission may be administered by the secretary of the commission 
or by any member thereof. In case any witness shall fail to obey any sum- 
mons to appear before said commission, or any member thereof, or shall 
refuse to testify, or to answer any question, or to produce records, hooks, 
papers or documents when required so to do, such failure or refusal shall 
be reported to the attorney general, who shall thereupon institute proceed- 
ings in the circuit court to compel obedience to any summons or order of 
the commission. Any person who shall testify falsely in any matter under 
consideration by the commission shall be guilty of, and punished for, per- 
jury; officers who serve summons or subpoenas and witnesses attending 
shall receive like compensation as officers and witnesses in the circuit court: 
provided, that such compensation shall be paid by the county for whose 
benefit such investigation is made upon certificate of the tax commission. 
1932 Code, § 2429; Civ. C. '22, § 366; 1915 (29) 125. 



§ 2430 Civil Code Page 222 

§ 2430. Collect statistics relative to natural resources of State — devise leg- 
islation necessary for levying of license fees, etc. — To ascertain, compile, 
record and report the statistics relative to the natural resources of the 
State, including school and public land and waters for the purpose of con- 
servation, use and operation and the collection of such royalties therefrom 
for state revenue purposes as may now or hereafter be provided for by law. 
To devise and report in favor of such legislation as may be deemed neces- 
sary and expedient for the levying and collection for State purposes of li- 
cense fees, franchise or charter fees, stamp taxes, royalties, privileges and 
business taxes and other revenues derived from the regulation of state af- 
fairs and the exercise of the police powers of the State. 
1932 Code, § 2430; Civ. C. '22, § 367; 1915 (29) 125. 

See generally. Gates v. Fountain, 113 S. C. 372, 101 S. E. 830, 24 A. L. R. 367. 

§ 2431. Equalization. — The state tax commission shall have power to 
equalize the assessment of all property in this State between persons, firms 
or corporations of the same assessment district, between cities, towns and 
townships of the same county, and between different counties of the State, 
and the property assessed by the said commission in the first instance. 
1932 Code, § 2431; Civ. C. '22, § 368; 1916 (29) 959. 

§ 2432. Tax board of review — appeals — proceedings. — Whenever the tax 
commission shall make any assessment in the first instance, or shall in- 
crease any assessment made by any board of assessors, it shall mail or 
otherwise transmit notice thereof to the person affected thereby; or where 
as many as twenty per cent of the taxpayers of the county, municipality 
or tax district are affected thereby, to the chairman of the board of equali- 
zation of such county, municipality or tax district. And said chairman shall 
give public notice for at least one week in one or more county newspapers, 
and any person, firm or corporation feeling aggrieved and desiring a re- 
view by the tax board of review, or upon the request of any one or more 
taxpayers of any such county, municipality or tax district affected by such 
increase, that he or they have been aggrieved, the said person, firm or cor- 
poration or the said chairman of the county board of equalization or any 
other taxpaying citizen shall have the right in behalf of himself and in be- 
half of all the taxpayers of the said county, municipality or tax district as 
a body to appeal to the said tax board review. Within ten days after receipt 
by mail or otherwise of such notice of increase by said tax commission, the 
said person, firm or corporation or representative of the said county, munici- 
pality or tax district hereinabove provided, shall serve by mail or otherwise 
upon the chairman of the South Carolina tax commission a written notice 
of intention to appeal to the tax board of review together with the specific 
grounds upon which a reversal or modification of the action of the tax com- 
mission is desired; and upon such notice and grounds being served, the 
South Carolina tax commission shall transmit to the tax board of review 
all papers, books and documents relating to the matters to be reviewed to- 
gether with any statement said commission may desire to make; upon 
such notice, exceptions, records and statement the tax board of review shall 
make its findings and shall have the power to affirm, modify or reverse the 
action of the tax commission therein. On hearing such appeal before the 



Page 223 State Tax Commission § 2433 

board of review, the appellant and the South Carolina tax commission shall 
be entitled to a hearing in person or by such attorney or attorneys as either 
appellant or tax commission or both may select or employ. The said chair- 
man of the county board of equalization shall be paid a per diem of ten 
dollars and actual railroad fare for the necessary time engaged in the 
aforesaid appeal, not exceeding five days in any one year, to be paid by the 
county he represents: provided, that said board of review shall meet at 
least once in every three months, should there be any appeals to be heard, 
to hear and determine appeals as herein provided for, and they shall keep 
a docket showing the appeals presented to them, and a record of their rea- 
sons for their finding in each appeal; and shall furnish forthwith to the 
taxpayer a copy of such record. 

1932 Code, § 2432; Civ. C. '22. § 369; 1916 (29) 959; 1925 (34) 205. 

What constitutes increase in assess- collection of the increased taxes before 

ment. — Where county board of asses- allowing him an opportunity to appeal 

sors raised assessment made by township to the tax board of review, though it is 

board, and state tax commission affirmed contended that the increased assessment 

action of county board of assessors, ap- is so much less than the actual value of 

proving and adopting it as its action, the the property that the owner was not 

tax board of review under this section prejudiced by failure to give notice; that 

has jurisdiction on appeal, the action of being a mere assuinption of a fact, 

the tax commission operating as in- which the owner is entitled to have tried 

crease in assessment, Betenbaugh v. on proper notice by the board of review. 

Query, 134 S. C. 281, 132 S. E. 589. Gibson v. Haynie, 122 S. C. 216, 115 S. 

Notice of increase indispensible re- E. 298. 
gardless of actual value of property. — Cited, but not construed, in State v. 

Where the assessed valuation of prop- Cromer, 35 S. C. 213, 14 S. E. 493, 495, 

erty for taxation is increased without Ann. Cas. 12B, 786. 
notice to the owner, it is error to force 

§ 2433. Compensation of board — powers and duties. — The said board of re- 
view shall consist of a chairman and six other members, who shall be ap- 
pointed by the Governor, one from each congressional district, by and with 
the advice and consent of the Senate. The term of office of the chairman 
shall be four years and until his successor is appointed and qualified. The 
terms of office of the other six members shall be coterminal with that of 
the Governor appointing them, and until their successors are appointed and 
qualified. It shall be the duty of the chairman of the tax board of review 
to familiarize himself with the statutes relating to the taxation and the 
procedure of said tax commission. He shall preside over all meetings of said 
board of review and shall see that the required reports to the Governor and 
to the tax commission are promptly made. The chairman shall fix the or- 
der of hearing such appeals as may come before the board, and shall, be- 
fore each meeting of the board, prepare a roster of cases and mail a copy 
thereof to each appellant. He shall see that all records, books and papers 
necessary to hearing an appeal are in order and convenient for the use of 
the board of review. The tax commission shall supply such clerical help to 
the chairman as may be necessary for the prompt discharge of the duties 
herein provided. Five members of the board of review shall constitute a 
quorum, but it shall take the vote of the majority of the whole board to re- 
verse or modify the state tax commission. The said board of review may 
select a chairman pro tem., who, in the absence of the chairman, may pre- 
side over the meetings of the said board of review. Said board shall meet in 
the city of Columbia at such time as it may deem necessary, or upon ten 



§ 2433 



Civil Code 



Page 224 



days' notice of meeting given each member by the said tax commission for 
the disposition of all appeals to it: provided, that whenever the board of re- 
view shall modify or reverse the South Carolina tax commission in any 
particular, the said board of review shall make a report to the Governor 
thereof, which shall set forth a full and complete statement of the facts 
involved, together with the reasons upon which such modification or re- 
versal is based. Such board of review shall also report its conclusions to 
the South Carolina tax com.mission. 

1932 Code. § 2433; Civ. C. '22, § 370; 1916 (29) 959. 

§ 2434. Compensaiion of members of board. — The compensation of the 
members of the tax board of review shall be five dollars per day and mile- 
age as paid members of the General Assembly, the per diem not to exceed 
thirty days in any one year: provided, that the chairman shall not be limited 
to thirty days' service in any one year, and he shall also receive actual ex- 
penses while engaged in the performance of his duties. 
1932 Code, § 2434; Civ. C. '22, § 371; 1916 (29) 959. 



CHAPTER 107 

State Revenue Laws 

Article 1. Incom.e Tax, § 2435. 

Article 2. Inheritance Tax, § 2480. 

Article 2-A. Estate Tax, § 2504-1. 

Article 3. Gasohne Tax, § 2505. 

Article 4. Miscellaneous State Revenue Laws, § 252L 

Article 4-A. Beer, Ale, Porter, and Wine, § 2557-1. 

Article 5. Power Tax, § 2558. 



ARTICLE 1 
Income Tax 



2435. Short title. 

2436. Definitions. 

2437. Tax on individuals. 

2438. Officers and employees of State. 

2439. Non-residents. 

2440. Corporations. 

2441. E.xemptions. 

2442. Organizations exempt. 

2443. Net income. 

2444. Computation of tax. 
Basis of return of net income. 
Determination of gain or loss. 
Exchange of property. 
Inventory. 
Deductions. 
Items not deductible. 
Non-residents and foreign corpora- 
lions. 

Information returns. 
2453. Persons and corporations make re- 
turns. 

Consolidated returns. 

Returns when income year 
changed. 



2445. 
2446. 
2447. 
2448. 
2449. 
2450. 
2451. 

2452. 



2454, 
2455 



2456, 2457. Time, place and failure to file 
returns. 

2458. Collection and enforcement of tax. 

2459. Examination of returns. 

2460. Additional taxes. 

2461. Refund of taxes. 

2462. Warrant for collection. 

2463. Tax a debt to State. 

2464. Action for recovery of taxes. 

2465. Settlement of fiduciary's account. 

2466. Penalties. 

2467. Revision remedies and proceeding. 

2468. Collection not prevented by court 

order. 

2469. Payment under protest. 

2470. 2471. Power of tax commission. 

2472. Officers, agents and employees. 

2473. Oath and acknowledgment. 

2474. Publication of statistics. 

2475. Secrecy required. 

2476. Regulations. 

2477. Payment by commission. 

2478. Unconstitutionality or invalidity. 

2479. Federal return blanks. 



Page 225 Income Tax § 2436 

§ 2435. Short title. — This article shall be known and may be cited as the 
Income Tax Act of 1926. 

1932 Code, § 2435; 1927 (35) 1. 

Editor's note. — The first Income Tax Tax Act of 1926, is in many respects ma- 
Law of our State was approved March terially different from the Act of 1922. 
13th, 1922. It appeared in 32 Statutes at The cases decided under the 1922 Act 
Large, p. 896. and was known and re- were, in many instances based upon pre- 
ferred to as tlie Income Tax Act of 1922. visions which are no longer found in the 
It did not appear in the Code of 1922 for Code. Those cases have, however, been 
the reason that the act of the Legisla- placed under those sections of the pres- 
ture under which that publication was ent act which appear to resemble close- 
published, provided that the Code should ly the section of the 1922 act, but which 
contain only the general statutory laws were omitted. 

in force up to and inclusive of the year See generally, Santee Mills v. Query, 

1921. 122 S. C. 158, 115 S. E. 202; Southern 

The present act. known as the Income Ry. Co. v. Query (S. C), 21 F. (2d) 333. 

§ 2436. Definitions. — For the purposes of this article and unless otherwise 
required by the context; 

(1) The words "tax commission" mean the South Carolina tax commis- 
sion. 

(2) The word "taxpayer" means any individual, fiduciary, or corpora- 
tion subject to the tax imposed by this article. 

(3) The word "fiduciary" means a guardian, trustee, executor, adminis- 
trator, receiver, conserver, or any person, whether individual or corporate, 
acting in any fiduciary capacity for any person, estate or trust. 

(4) The word "person" includes individuals, fiduciaries, partnerships or 
corporations. 

(5) The word "corporation" includes joint-stock companies or associa- 
tions and insurance companies. 

(6) The word "business" includes trade, profession, occupation or em- 
ployment. 

(7) The words "tangible property" means real property and corporeal 
personal property and do not mean money, bank deposits, shares of stock, 
bonds, credits, evidences of debt, choses in action or evidences of an inter- 
est in property. 

(8) The words "intangible property" m_ean all property other than tan- 
gible property. 

(9) The words "income year" mean the calendar year or the fiscal year, 
upon the basis of which the net income is computed under this article; if 
no fiscal year has been established they mean the calendar year. 

(10) The words "fiscal year" mean an income year ending on the last 
day of any month other than December. 

(11) The word "paid" for the purpose of the deductions under this ar- 
ticle means "paid or accrued" or "paid or incurred," and the words "paid or 
accrued," "paid or incurred" and "incurred" shall be construed according 
to the method of accounting upon the basis of which the net income is com- 
puted under this article. The word "received" for the purpose of the com- 
putation of the net income under this article means "received or accrued," 
and the words "received and accrued" shall be construed according to 
method of accounting upon the basis of which the net income is computed 
under this article. 

(12) The words "foreign corporation" mean any corporation other than 

II.-.S.C.-8 



§ 2436 Civil Code Page 226 

a domestic corporation. 
1932 Code, § 2436; 1927 (35) 1. 

No surtax on dividend from New York corporations. Hadden v. South Carolina 

trust, Ihough beneficiaries reside in South Tax Commission, 183 S. C. 38; 190 S. E. 

Carolina. — Corporate trustees of New 249. 

York trust funds of which were not in- Where legal title to funds constituting 
vested in prqperty in South Carolina New York trusts vested in trustees, and 
wherein beneficiaries resided, not re- beneficiaries living in South Carolina 
quired to pay a surtax on dividends and had no right to demand possession there- 
interest received froin trust funds in- of, income paid by trustees to benefi- 
vested by them in view of statutory defi- ciaries taxable as income from fiduciaries 
nitions of "taxpayer" "fiduciary" and and not subject to surtax as "dividends" 
"person" manifesting legislative intent or "interest". Hadden v. South Carolina 
by use of the word "individual" to ex- Tax Commission, 183 S. C. 38; 190 S. E. 
pressly eliminate from the terms of the 249. 
1933 act fiduciaries, partnerships, and 

§ 2437. Imposition of the income tax on individuals. — A tax is hereby im- 
posed upon every individual residing in the State of South Carolina, which 
tax shall be levied, collected and paid annually with respect to the entire 
net income of the taxpayer, as hereinafter defined and upon income earned 
within the jurisdiction of this State of every non-resident having a busi- 
ness or agency in the State, or from the sale or rental of, or income from 
property within this State, computed at the following rates, after deducting 
the exemptions provided by this article: 

On the excess over the amount legally exempted up to two thousand dol- 
lars, two per cent. 

On the excess above two thousand dollars and up to four thousand dol- 
lars, three per cent. 

On the excess above four thousand dollars and up to six thousand dol- 
lars, four per cent. 

On the excess above six thousand dollars, five per cent. 

1932 Code, § 2437; 1927 (35) 1; 1930 (36) 1339; 1933 (38) 572. 

See generally. Alderman v. Wells, 85 domicile. Hence, plaintiff, who had his 

S. C. 507, 67 S. E. 781, 27 L. R. A. (N. domicile in Virginia and spent about 

S.) 864, Ann. Cas. 13C, 1001, 11 A. L. R. six months of each year in South Caro- 

314. lina with his family, was not subject to 

Meaning of "residing" in the Slate. — income tax as a resident. Philips v. South 

The word "residing" as used in the in- Carolina Tax Commission, 195 S. C. 472, 

come tax acts refers to legal residence 12 S. E. (2d) 13. 
in this State, which is equivalent to 

§ 2438. Officers and employees of State and subdivisions liable to income 

tax. — All officers and employees of the State of South Carolina and all sub- 
divisions thereof shall pay an income tax to the State of South Carolina at 
the same rate that all other individuals are taxed: provided, that the tax 
imposed by this section shall not apply to constitutional officers during the 
present term for which they have been elected. 
1932 Code, § 2438; 1926 (34) 1050. 

§ 2439. Tax on nonresidents. — Whenever a taxpayer other than a resi- 
dent of the State has become liable to income tax to the State where he re- 
sides upon his net income for the taxable year, derived from sources within 
this State and subject to taxation under this article, the South Carolina tax 
commission shall credit the amount of income tax payable by him under 
this article with such proportion of the tax so payable by him to the State 



Page 227 Income Tax § 2440 

where he resides as his income subject to taxation under this article bears 
to his entire income upon which the tax so payable to such other State was 
imposed: provided, that such credit shall be allowed only if the laws of 
said State (1) grant a substantially similar credit to residents of this State 
subject to income tax under such law; or (2) impose a tax upon the per- 
sonal income of its residents derived from sources in this State and exempt 
from taxation the personal incomes of residents of this State. No credit 
shall be allowed against the amount of the tax .on any income taxable 
under this article which is exempt from taxation under the laws of such 
other State. 

1932 Code, § 2439; 1930 (36) 1339. 

§ 2440. Tax on corporations. — (a) Corporations generally. — Every cor- 
poration organized under the laws of this State shall make a return and 
shall pay annually an income tax equivalent to four and one-half (41/2) per 
cent, of the entire net income of such corporation as herein defined received 
by such corporation during the income tax year; and, every foreign corpo- 
ration doing business or having an income within the jurisdiction of this 
State shall make a return and shall pay annually an income tax equiva- 
lent to four and one-half (41/2) per cent, of a proportion of its entire net in- 
come, to be determined as hereinafter provided in this article; provided, 
the amount of tax shall not be less than would be produced by applying a 
rate of two per centum to a base consisting of the entire net income plus 
salaries and other compensation paid to all elected and appointed officers, 
and to any stockholder owning in excess of five per centum of the issued 
capital stock of the corporation, and after deducting from the base six thou- 
sand dollars and any deficit reported for the year. 

(b) Railroads and public service corporations — basis of ascertaining net 
income — The basis of ascertaining the net taxable income of every corpora- 
tion engaged in the business of operating a steam or electric railroad, navi- 
gation company, waterworks company, light and gas company, power com- 
pany, express service, telephone or telegraph business, sleeping car com- 
pany, or other form of public service, whether or not such company is re- 
quired to keep records according to the standard classification of accounting 
of the interstate commerce commission, shall be the "net operating income" 
of such corporation computed in accordance with the present standard clas- 
sification of accounts, when their business is wholly within the jurisdiction 
of this State, and when their business is in part within and in part without 
the State their net income within the jurisdiction of this State shall be as- 
certained by taking their gross "operating revenues" within this State, in- 
cluding in this gross "operating revenues" within the jurisdiction of this 
State the equal mileage proportion within the jurisdiction of this State of 
their interstate business and deducting from their gross "operating reve- 
nues" the proportionate average of "operating expenses" or "operating 
ratio" for their whole business computed in accordance with the present 
interstate commerce commission standard classification of accounts. From 
the net operating income thus ascertained shall be deducted "uncollectible 
revenue" and taxes paid in this State for the income year, other than in- 
come taxes, and the balance shall be deemed to be their net income taxable 
under this article. 



§ 2440 Civil Code Page 228 

(b-1) Repealed section to remain in force for assessment. — The section 
of "An Act to Amend Sub-section (B) of section 4 of article 2 of an Act 
Entitled 'An Act to Raise Revenue for the Support of the State Govern- 
ment by the Levy and Collection of a Tax upon Income,' approved Oc- 
tober 12, 1926," approved October 22, 1927, M^hich is repealed by this act 
shall remain in force for the assessment and collection of all income taxes 
which have accrued or may accrue under said section. 

(c) Car hire considered. — In determining the taxable income of a corpora- 
tion engaged in the business of operating a railroad under the preceding 
subsection (subsection (b) ) , in the case of a railroad located en- 
tirely within the jurisdiction of this State, the net income shall be in- 
creased or decreased to the extent of any credit balance received or paid, 
as the case may be, on account of car hire; and when a railroad is located 
partly within and partly without the jurisdiction of this State, then said 
net operating income shall be increased or decreased to the extent of an 
equal mileage proportion within the jurisdiction of this State of any credit 
or debit balance received or paid, as the case may be, on account of car hire. 

(d) Tax on fiduciaries. — The tax imposed by this article shall be imposed 
upon resident fiduciaries and upon non-resident fiduciaries having in charge 
funds or property for the benefit of a resident of this State, which tax 
shall be levied, collected, and paid annually with respect to: (1) that part 
of the net income of estates or trusts which has not been distributed. (2) 
The net income received during the income year by deceased individuals 
who, at the time of death were residents and who have died during the tax 
year or income year without having made a return. (3) The entire net in- 
come of resident insolvent or incompetent individuals whether or not any 
portion thereof is held for the future use of the beneficiaries, where the fidu- 
ciary has complete charge of such net income. (4) The tax imposed upon a 
fiduciary by this article shall be a charge against the estate or a trust. 

1932 Code, § 2440; 1927 (35) 1, 362; 1930 (36) 1339, 1393. 

See § 2451 and the note thereto. Constitution prohibiting depriving a per- 
Income tax is a personal liability. — son of his property without due process 
The State income tax is in the nature of of law. Western Union Tel. Co. v. Query, 
a subjective tax imposing personal lia- 144 S. C. 234, 142 S. E. 509. 
bility on the recipient of income. Cres- The fundamental theory underlying 
cent Mfg. Co. v. South Carolina, 129 S. the income tax laws is that all residents 
C. 480, 124 S. E. 761. and citizens of the State should con- 
In Crescent Mfg. Co. v. South Caro- tribute to the public treasury in propor- 
lina Tax Comm., 129 S. C. 480, 124 S. E. tion to ability to pay, measured by the 
761, construing the Act of 1922, it was amount of net income from all sources, 
held that the State's jurisdiction to levy Crescent Mfg. Co. v. South Carolina 
income tax is not referable to or de- Tax Comm., 129 S. C. 480, 124 S. E. 761. 
pendent on jurisdiction of the property "Other form of public service" defined. 
or business operations from which in- — Phrase "other form of public service," 
come is derived. used in this statute classifying corpora- 
Income from inter-state transactions. tions engaged in certain businesses or 
— Under the Act of 1922 it was held that engaged in "other form of public serv- 
the net income of a domestic corporation ice" as public utilities for purpose of de- 
derived from business operations out- termining net income for taxation, re- 
side of the State, as well as income from fer, under doctrine of ejusdem generis, 
operations within the State, is subject only to corporations of nature similar 
to the income tax law. Crescent Mfg. Co. to those previously expressly enumer- 
v. South Carolina Tax Comm., 129 S. C. ated therein and not to a toll bridge cpm- 
480. 124 S. E. 761, and the provision of pany which was not named therein, 
the Act of 1922 (§ 13) which expressly Cooper River Bridges, Inc. v. South Caro- 
made such income subject to the income lina Tax Commission, 183 S. C. 72; 188 
tax act was held to be not violative of S. E. 508. 
the provisions of the State and Federal As to tax on fiduciaries, see Hadden v. 



Page 229 Income Tax § 2442 

South Carolina Tax Commission, 183 S. which construes the 1926 income tax, for 

C. 38, 190 S. E. 249, under section 2436. the application of the "mileage propor- 

Railroads.— See Piedmont and North- tion basis" for determining taxes here- 

ern Ry. Co. v. Query, 56 F. (2d) 172, under. 

§ 2441. Exemptions. — There shall be deducted from net income the fol- 
lowing exemptions: 

(1) In the case of a single individual, a personal exemption of one thou- 
sand ($1,000.00) dollars. 

(2) In the case of a married individual, living with husband or wife or 
the head of a household, eighteen hundred ($1,800.00) dollars. 

(2-a) If a husband and wife living together make separate income tax 
returns, the personal exemption of $1,800.00 may be taken by either or di- 
vided between them, but in no case shall a husband and wife living to- 
gether receive but one personal exemption. If a husband and wife are le- 
gally separated each shall be entitled to the exemption allowed a single 
person. 

(3) Two hundred ($200.00) dollars for each individual other than hus- 
band or wife dependent upon and receiving his chief support from the tax- 
payer if such dependent individual is under twenty-one years of age or is 
incapable of self support because mentally or physically defective. 

(4) In the case of a fiduciary if taxable under clause (1) , supra, a personal 
exemption of one thousand ($1,000.00) dollars; if taxable under clause (2), 
supra, the same exemption as would be allowed the deceased if living; if 
taxable under clause (3) , supra, the same exemptions to which the bene- 
ficiary would be entitled: provided, that if the income is held in the estate 
undistributed the exem.ption shall be one thousand ($1,000.00) dollars. 

1932 Code, § 2441; 1927 (35) 1, 217; 1930 (36) 1339; 1933 (38) 572. 

§ 2442. Organizations that are exempt. — The following organizations shall 
be exempt from taxation under this article: 

(1) Fraternal beneficiary societies, orders or associations, (a) operating 
under the lodge system or for the exclusive benefit of the members of a 
fraternity itself operating under the lodge system, and (b) providing for 
the payment of life, sick, accident or other benefits to the members of such 
society, order or association or their dependents. 

(2) Building and loan associations and cooperative banks without capi- 
tal stock, organized and operated for mutual purposes and without profits, 
and insurance companies. 

(3) Cemetery corporations and corporations organized for religious, 
charitable, scientific, or educational purposes, or for the prevention of 
cruelty to children or animals, no part of the net earnings of which inures 
to the benefit of any private stockholder or individual. 

(4) Business leagues, chambers of commerce, or boards of trade, not or- 
ganized for profit and no part of the net earnings of which inures to the 
benefit of any private stockholder or individual. 

(5) Civic leagues or organizations not organized for profit, but operated 
exclusively for the promotion of social welfare. 

(6) Farmers or other mutual hail, cyclone, or fire insurance companies, 
mutual ditch or irrigation companies, mutual or cooperative telephone com- 
panies or like organizations of a purely local character, the income of which 



§ 2442 Civil Code Page 230 

consists solely of assessments, dues, and fees collected from members for 
the sole purpose of meeting expenses. 

(7) Farmers', fruit growers' or like organizations, organized and operated 
as sales agent for the purpose of marketing the products of members and 
turning back to them the proceeds of sales, less the necessary selling ex- 
penses, on the basis of the quantity of produce furnished by them. 

(8) Labor, agricultural or horticultural organizations, no part of the net 
earnings of which inures to the benefit of any private stockholder or 
member. 

1932 Code, § 2442; 1927 (35) 1. 

§ 2443. Net income defined. — The words "net income" mean the gross 
income of a taxpayer less the deductions allowed by this article. 
1932 Code, § 2443;' 1927 (35) 1. 

§ 2444. Computation of tax. 

(1) Gross income means. — The words "gross income" mean the income of 
a taxpayer derived from salaries, wages or compensation for personal 
service, of whatever kind and in whatever form paid, or from professions, 
vocations, trades, business, commerce, or sales, or dealings in property, 
whether real or personal, growing out of the ownership or use of or inter- 
est in such property, also from interest, rent, dividends, securities, or the 
transaction of any business carried on for gain or profit, or gains, or profits, 
and income derived from any source whatsoever. The amount of all such 
items shall be included in the gross income of the income year in which re- 
ceived by the taxpayer, unless, under the methods of accounting permitted 
under this article, any such amounts are to be properly accounted for as of 
a different period. 

(2) Gross income not included. — The words "gross income" do not in- 
clude the following items which shall be exempt from taxation under this 
article: 

(a) The proceeds of life insurance policies and contracts paid upon the 
death of the insured to individual beneficiaries or to the estate of the in- 
sured. 

(b) The amount received by the insured as a return of premium or 
premiums paid by him under life insurance, endowment or annuity con- 
tracts, either during the term or at the maturity of the term mentioned in 
the contract or upon surrender of the contract. 

(c) The value of property acquired by gift, bequest, devise or descent 
(but the income from such property shall be included in gross income) . 

(d) Interest upon the obligations of the United States, or its possessions, 
or of the State of South Carolina, or any political subdivision thereof. 

(e) Salaries, wages, or other compensation received from the United 
States by officials or employees thereof, including persons in the military or 
naval forces of the United States. 

(f) Any amounts received through accident or health insurance or un- 
der workmen's compensation acts, as compensation for personal injuries or 
sickness, plus the amount of any damages received whether by suit or 
agreement, on account of such injuries or sickness. 

1932 Code, § 2444; 1927 (35) 1. 



Page 231 Income Tax § 2445 

(3) Permit amortization deduction on certain property necessary, to 
national defense in computing income tax. — Every taxpayer to which 
has been or may be issued a "certificate of necessity" in connection with na- 
tional defense as contemplated by section 124 of the Internal Revenue Code 
of the United States (Second Revenue Act of 1940, section 302, as amended 
by Public No. 3, January 31, 1941) is hereby authorized for the purposes of 
computing its liability' under the income tax laws of this State, to avail of 
an amortization deduction in respect to the property covered by such cer- 
tificate to the same extent that such deduction is permitted and availed of 
under the federal income tax laws. In the case of railroad and other public 
service corporations as to which the basis for ascertaining net income is 
prescribed by section 2440 (b) "net operating income", "operating ex- 
penses", and "operating ratio", arrived at as now provided by law shall be 
revised and adjusted for income tax purposes to the extent necessary to 
reflect the amortization deduction herein granted. 

1941 (42) 152. 

§ 2445. Basis of return of net income. — (1) The net income of a taxpayer 
shall be computed in accordance with the method of accounting regularly 
employed in keeping the books of such taxpayer; but if such method does 
not clearly reflect the income, the computation shall be made in accord- 
ance with such method as in the opinion of the tax commission does clearly 
reflect the income. Taxpayers whose accounting period of twelve months 
ends as of the last day of some month other than December and the books 
of such taxpayer are kept accordingly, may, with the approval of the 
tax commission, and subject to such rules and regulations as it may estab- 
lish, return their net income under this article on the basis of such fiscal 
year in lieu of that of the calendar year. 

(2) A taxpayer may, with the approval of the tax commission and under 
such regulations as it may prescribe change the income year from fiscal 
year to calendar year or otherwise, in which case his net income shall be 
computed upon the basis of such new income year: provided, that such 
approval must be obtained from the commission at least thirty days prior 
to the end of such income year. 

(3) An individual carrying on business in partnership shall be liable 
for income tax only in his individual capacity, and shall include in his 
gross income his distributive share of the net income of the partnership for 
each income year, whether distributed or not. 

(4) Every individual taxable under this article who is a beneficiary of 
an estate or trust shall include in his gross income the distributive share of 
the net income of the estate or trust, received by him or distributable to 
him during the income year. Unless otherwise provided in the law, the will, 
the deed, or other instrument creating the estate, trust or fiduciary rela- 
tion, the net income shall be deemed to be distributed to the beneficiaries 
(including the fiduciary as a beneficiary, in the case of income accumulated 
for future distribution) ratably in proportion to their respective interests. 

1932 Code, § 2445; 1927 (35) 1. 

Editors' note. — Under the act of 1922, the tax required to be paid to the United 
the amount of the income tax required States government. If no tax was pay- 
to be paid to the State was one-third of able to the United States government 



§ 2445 Civil Code Page 232 

then none was payable to the State. See 429; especially the concurring opinion 
Lancaster Cotton Mills v. South Caro- written by Mr. Justice Marion, 
lina Tax Comm., 132 S. C. 466, 129 S. E. 

§ 2446. Determination of gain or loss. — For the purpose of ascertaining 
the gain or loss from the sale or other disposition of property, real, per- 
sonal or mixed, the basis shall be in the case of property acquired before 
January first, one thousand nine hundred and twenty-one, the fair market 
price or the value of such property as of that date, and in all other cases, 
the cost thereof: provided, that in the case of property which was included 
in the last preceding annual inventory used in determining net income in a 
return under this article, such inventory value shall be taken in lieu of 
costs or market value. 

The final distribution to the taxpayer of the assets of a corporation shall 
be treated as a sale of the stock or securities of the corporation owned by 
him, and the gain or loss shall be computed accordingly. 

1932 Code, § 2446; 1927 (35) 1. 

§ 2447. Exchange of property. — (1) When property is exchanged, whether 
or not of a like nature, the gain or loss shall be the difference between the 
cost or value January 1st, 1921, if acquired prior to that date, of the prop- 
erty exchanged and the value of the property received, whether the same be 
bonds, stocks, securities or other tangible or intangible property. 

(2) In the case of the organization of a corporation, the stock or se- 
curities received shall be considered to take the place of property trans- 
ferred thereto, and no gain or loss shall be deemed to arise therefrom. 

(3) When in connection with the organization, merger, or consolidation 
of a corporation, a stockholder receives, in place of stock or securities owned 
by him, new stock or securities, the basis of computing the gain or loss, if 
any, shall be, in case the stock or securities owned were acquired before 
January first, one thousand nine hundred and twenty-one, the fair market 
price or value thereof as of that date, and in all other cases the cost thereof: 
provided, however, that in a reorganization, consolidation or merger the 
exchange of stock or property for stock of a corporation a party to the re- 
organization, consolidation or merger shall not be deemed to result in gain 
or loss. 

1932 Code, § 2447; 1927 (35) 1; 1928 (35) 1159. 

§ 2448. Inventory Whenever in the opinion of the tax commission it is 

necessaary in order clearly to determine the income of any taxpayer, inven- 
tories shall be taken by such taxpayer upon such basis as the tax commis- 
sion may prescribe, conforming as nearly as may be to the best accounting 
practice in the trade or business and most clearly reflecting the income. 
1932 Code, § 2448; 1927 (35) 1. 

§ 2449. Deductions. — In computing net income there shall be allowed as 
deductions: 

(1) All the ordinary and necessary expenses paid or accrued (in case the 
books are kept on the accrual basis) during the income year in carrying 
on any trade or business, including: 

(a) As to individuals, reasonable wages of employees for services ac- 



Page 233 Income Tax § 2449 

tually rendered in producing such income. 

(b) As to partnerships, reasonable wages of employees and a reasonable 
allowance for copartners or members of a firm, for services actually ren- 
dered in producing such income, the amount of such salary allowance to 
be included in the personal return of the copartner receiving same. 

(c) As to corporations, wages of employees and salaries of officers, if 
reasonable in amount, for services actually rendered in producing such in- 
come. 

(2) Rentals or other payments required to be made as a condition to the 
continued use or possession, for the purpose of the trade, of property to 
which the taxpayer has not taken or is not taking title or in which he has 
no equity. 

(3) All interest paid during the income year on indebtedness except in- 
terest on obligations contracted for the purchase of non-taxable securities 
or stock. Dividends on preferred stock shall not be deducted as interest. 

(4) Taxes for the income year, except taxes on income, inheritance taxes, 
and taxes assessed for local benefit of a kind tending to increase the value 
of the property assessed. 

(5) All sums of money paid to the American Red Cross as a donation by 
any corporation, duly chartered and existing as such under the laws of 
South Carolina, shall be exempt from all income tax imposed by the laws 
of this State; and deductions for any such donations shall be allowed in 
the annual income tax return of any such corporation. 

(6) Losses sustained during the income year on property used in trade 
or business, or of property not connected with trade or business, if arising 
from fire, storms, shipwrecks, or other casualties, or theft and if not compen- 
sated for by insurance or otherwise. 

(7) Debts ascertained to be worthless and actually charged off the books 
of the taxpayer within the income year. 

(8) A reasonable allowance for the depreciation and obsolescence of 
property used in the trade or business; and in the case of mines and other 
natural deposits, a reasonable allowance for depletion: provided, that in 
computing the deductions allowed under this paragraph, the basis shall be 
the cost plus any additions and improvements (including in the case of 
mines, and other natural deposits, the cost of development not otherwise 
deducted) . In the case of leases the deductions allowed may be equitably 
apportioned between the lessor and the lessee. A reasonable allowance 
shall also be made for depletion of timber: provided, that in computing such 
depletion the basis shall be in the case of timber acquired before January 
1, 1921, the fair market price or value thereof as of that date, and in all 
other cases, the cost thereof. 

(9) Resident individuals and corporations having an established business 
in another State, or investment in property in another State, may deduct 
the net income from such business or investment. The deduction au- 
thorized in this subsection shall in no case extend to any part of the income 
of resident individuals and corporations from personal services, or mort- 
gages, stocks, bonds, securities, and deposits. 

(10) In the case of a non-resident individual, the deductions allowed in 
this section shall be allowed only if, and to the extent that, they are con- 
nected with income arising from sources within the State; and the proper 



§ 2449 CmL Code Page 234 

apportionment and allocation of the deductions with respect to sources of 
income within and without this State shall be determined under rules and 
regulations prescribed by the tax commission. 

(11) There shall be allowed as deductions contributions or gifts made by 
individuals within the taxable year to corporations or associations operated 
exclusively for religious, charitable, scientific, or educational purposes, or 
for the prevention of cruelty to children or animals, no part of the net earn- 
ings of which inures to the benefit of any private stockholders or individual, 
to an amount not in excess of fifteen (15 'Jt ) per centum of the tax payer's 
net income as computed without the benefit of this section. 

1932 Code, § 2449; 1927 (35) 1; 1927 (35) 217; 1933 (38) 574; 1934 (38) 1413; 1936 
(39) 1681. 

Editor's note. — The Income Tax Act ing to permit a like deduction in making 

of 1922 expressly adopted for this State the State return for that year, 

the provisions of the Federal Income Deductions for depreciation prior to 

Tax Act. In the case of Lancaster Cot- 1921.— Read Phosphate Co. v. South 

ton Mills V. South Carolina Tax Comm., Carolina Tax Commission, 169 S. C. 314, 

132 S. C. 466, 129 S. E. 429, it was held 168 S. E. 722. 

that where federal authorities allowed a Railroad. — See Piedmont and North- 
certain deduction, then the State tax ern Ry. Co. v. Query, 56 F. (2d) 172. 
commission was unwarranted in refus- 

§ 2450. Items not deductible. — In computing net income no deduction 
shall in any case be allowed in respect of: 

(a) Personal, living, or family expenses. 

(b) Any amount paid out for new buildings or for permanent improve- 
ments or betterments, made to increase the value of any property or estate. 

(c) Any amount of expenses in restoring property for which an allow- 
ance is or has been made. 

(d) Premiums paid on any life insurance policy. 



§ 2451. Non-residents and foreign corporations. — (1) If the entire trade or 
business of a non-resident individual or a foreign corporation is carried on 
in the jurisdiction of this State the tax imposed by this article shall be com- 
puted upon the entire income of such non-resident individual or foreign 
corporation: provided, further, except as herein provided, each and every 
foreign corporation, non-resident individual engaged in the business of 
manufacturing within the jurisdiction of the State of South Carolina shall 
make returns and pay annually an income tax from business done and 
transacted within the State, computed on a proportion of its entire net in- 
come to be determined according to the following rules: the proportion 
shall be such a proportion of the entire net income derived from all sources 
as the fair cash value of the real estate and tangible personal property lo- 
cated, and actually used in the conduct of the business, in the State of 
South Carolina (no deductions on account of encumbrances) is to the cash 
value of the entire real estate and tangible personal property actually used 
in the conduct of the trade or business wheresoever located (no deduction 
on account of encumbrances) . Such property shall be taken at its actual 
value, which in the case of property valued or appraised for purposes of in- 
ventory, depreciation, depletion, or other purposes shall be the highest 
amount at which so valued or appraised, and which in other cases shall be 
deemed to be its book value in the absence of affirmative evidence showing 



Page 235 Income Tax § 2451 

such value to be greater or less than the actual value. The average value 
during the taxable year or period shall be employed. The average value of 
property as above prescribed at the beginning and end of the taxable year 
or period ordinarily may be used, unless by reason of material changes 
during the taxable year or period, such average does not fairly represent 
the average for such year or period, in which event the average shall be de- 
termined upon a monthly or daily basis: provided, further, that when a for- 
eign corporation or non-resident individual shows to the satisfaction of the 
tax commission that their books of account are kept in such a manner as to 
reflect the true net income accruing or arising from business transacted 
within the State, the return may, with the approval of the tax commis- 
sion, be based upon such books of account and the tax paid upon the net 
income so determined. 

(2) Gross income derived from the sale of personal property by non- 
resident individuals of foreign corporations produced (in whole or in part) 
by the taxpayer without and sold within the State shall be treated as de- 
rived partly from sources within and partly from sources without the State, 
computed as follows; 

The net income shall first be computed by deducting from the gross in- 
come derived from sources partly within and partly without the State the 
expenses, lossec, or other deductions properly apportioned or allocated 
thereto and a ratable part of any expenses, losses, or other deductions which 
cannot definitely be allocated to some item or class of gross income. Of the 
amount of net income so determined one-half shall be apportioned in ac- 
cordance with the value of the taxpayer's tangible property within and 
without the State the portion attributable to sources within the State, be- 
ing determined by multiplying such one-half by a fraction, the numerator 
of which consists of the value of the taxpayer's tangible property within the 
State and the denominator of which consists of the value of the taxpayer's 
tangible property both within and without the State. The remaining one- 
half of such net income shall be apportioned in accordance with the gross 
sales of the taxpayer within and without the State the portion attributable 
to sources within the State being determined by muliplying such one-half 
by a fraction, the numerator of which consists of the taxpayer's gross sales 
for the taxable year or period within the State, and the denominator of 
which consists of the taxpayer's gross sales for the taxable year or period 
both within and without the State. "Gross sales within the State" means 
the aggregate amount of all the sales made during the taxable year which 
were principally secured, negotiated or effected by employees, agents, of- 
fices, or branches of the taxpayer's business resident or located in the State. 

(3) The term "tangible property" as used in this article includes only 
the property held or used to produce income which is derived from sources 
partly within and partly without the State (excluding all property held or 
used to produce income which is allocated or apportioned to other classes 
of income) . Such property should be taken at its actual value, which in the 
case of property valued or appraised for purpose of inventory, depreciation, 
depletion, or other purposes shall be the highest amount at which so valued 
or appraised and which in other cases shall be deemed to be its book value 
in the absence of affirmative evidence showing such value to be greater or 
less than the actual value. The average value during the taxable year or 



§ 2451 Civil Code Page 236 

period shall be employed. The average value of property as above pre- 
scribed at the beginning and end of the taxable year or period ordinarily 
may be used, unless by reason of material changes during the taxable year 
or period such average does not fairly represent the average for such year 
or period, in which event the average shall be determined upon a monthly 
or daily basis. 

(4) In a case where there is no real estate or tangible personal property, 
or a non-resident individual or foreign corporation is engaged in buying 
and selling, the net income attributable to the State shall be arrived at by 
taking such a proportion of the total net income as the gross sales within 
the State bear to the total gross sales. 

(5) A rule shall not be deemed to be inapplicable merely because all of 
the real estate and tangible personal property is found to be situated out- 
side the State, or because all of the gross receipts are found to have been 
received outside the State. 

1932 Code, § 2451; 1927 (35) 1; 1932 (37) 1306. 

Editor's nole. — For cases construing tomobile tires and other articles outside 

the provisions of the Income Tax Act of the State, was engaged ii; "business of 

1922 in regard to the imposition of tax manufacturing" within State, within 

on income derived from inter-state trans- meaning of this section. United States 

actions, the practitioner is referred to the Rubber Products, Inc v. South Carolina 

authorities treated in the note to § 2440. Tax Commission, 189 S. C. 386, 1 S. E. 

See generally. New York Life Ins. Co. (2) 153. 

V. Bradley, 83 S. C. 418, 65 S. E. 433, 131 Interpretation given income tax law 

Am. St. Rep. 884, Ann. Cas. 15A, 189. bv t^x commission should be given full 

"Business of Manufacturing." — Foreign consideration by the courts and should 

corporation, manufacturing fabric in not be overruled without cogent reasons. 

State for processing and making of au- Ibid. 

§ 2452. Information returns. — All individuals, corporations and partner- 
ships, in whatever capacity acting, including lessees and mortgagors of real 
or personal property, fiduciaries and employers making payment to another 
individual, corporation or partnership of interest, rent, dividends, salaries, 
wages, emoluments or other fixed or determined gains, profits, and income 
of $1,000.00 or more in any taxable year, or in case such payments made by 
South Carolina or any subdivision thereof, the officers or employees of South 
Carolina, or any subdivision thereof, having information as to such pay- 
ments, and required to make returns in regard thereto, shall make a true 
and accurate return to the tax commission under such regulation as the tax 
commission may prescribe, setting forth the amount of such gains, profits 
and income and the name and address of the recipient of same. 
1932 Code, § 2452; 1927 (35) 1; 1934 (38) 1572; 1940 (41) 1729. 

§ 2453. Persons and corporations required to make returns. — (1) Every 
resident or nonresident having a net income during the income year taxable 
in this State of $1,000.00 and over, if single, or if married and not living 
with husband or wife; or having a net income for the income year of 
$1,800.00 or over, if married and living with husband or wife and every 
corporation except those specifically exempted, shall make a return under 
oath, stating specifically the items of gross income and the deductions and 
exemptions allowed by this article, and such other facts as the tax commis- 
sion may require for the purpose of making any computation required by 
this article. When the tax commission has reason to believe any person or 



Page 237 Income Tax § 2454 

corporation is liable for tax under this article, it may require any such per- 
son or corporation to make return. If a husband or wife living together have 
an aggregate net income of eighteen hundred ($1,800.00) dollars or over, 
each shall make a return, unless the income of each is included in a single 
joint return. 

(2) If an individual taxpayer is unable to make his own return, the re- 
turn shall be made by a duly authorized agent or by a guardian or other 
person charged with the conduct of the business of the taxpayer. 

(3) The return by a partnership shall be made by any one of the part- 
ners and shall show the net income of the partnership and the amount of 
such income allocated to each partner. 

(4) The return of the net income of a trade or business carried on by an 
estate or trust shall be made by the fiduciary and, under such regulations 
as the tax commission may prescribe, may be made by one of two or more 
joint fiduciaries, and such return shall show the net income of such estate 
or trust, and the distribution of such income to the beneficiaries. 

(5) The return by a corporation shall be sworn to by the president or 
other principal officer and by the treasurer or assistant treasurer. 

(6) The return of an individual who, while living, was carrying on trade 
or business in the State, during the income year and who has died before 
making the return, shall be made in his name and behalf by the adminis- 
trator or executor of the estate and the tax shall be levied upon and col- 
lected from his estate. 

1932 Code, § 2453; 1927 (35) 1; 1930 (36) 1338; 1933 (38) 573. 

§ 2454. Consolidated returns. — (1) Any taxpayer capable of exercising 
either directly or indirectly substantially the entire control of the business 
of another taxpayer, either by ownership or control of substantially the en- 
tire capital stock (if a corporation) of such other taxpayer or otherwise, 
may, under regulations to be prescribed by the tax commission, be per- 
mitted to make a consolidated return, showing the consolidated net income 
and such other information as the tax commission may require in order to 
compute the net income properly attributable to the State and to impose 
the tax upon the taxpayers concerned. 

(2) The tax commission may permit the filing of a consolidated return 
where substantially the entire control of two or more taxpayers liable to 
taxation under this article is exercised by the same interests. 

(3) Where the tax commission has reason to believe that any taxpayer 
so conducts the trade or business as either directly or indirectly to distort 
his true net income and the net income properly attributable to the State 
whether by the arbitrary shifting of income, through price fixing, charges 
for service or otherwise, whereby the net income is arbitrarily assigned to 
one or another unit in a group of taxpayers carrying on business under a 
substantial common control, it may require such facts as it deems necessary 
for the proper computation of the entire net income and the net income 
properly attributable to the State and in determining the same the tax com- 
mission shall have regard to the fair profits which would normally arise 
from the conduct of the trade or business. 

1932 Code, § 2454; 1927 (35) 1. 



§ 2455 Civil Code Page 238 

§ 2455. Returns when income year changed. — If a taxpayer, with the ap- 
proval of the tax commission, changes the income year on the basis of 
which his net income is computed, he shall, at such time and in such man- 
ner as the tax commission may prescribe, make a separate return of his 
net income received during the period intervening between the end of his 
former income year and the beginning of the new income year in which 
return the specific deduction allowed in this article shall be reduced to an 
amount which bears the same ratio to the full deduction thus allowed as the 
number of months in such period bears to twelve months. 
1932 Code, § 2455; 1927 (35) 1. 

§ 2456. Time and place of filing returns. — Returns shall be in such form 
as the tax commission may from time to time prescribe and shall be filed 
with the tax commission on or before the fifteenth day of the third month 
next after the preceding income year. In case of sickness, absence or other 
disability, or whenever in its judgment good cause exists, the tax commis- 
sion may allow further time for filing returns. There shall be annexed to 
the return the affidavit or affirmation of the taxpayer making the return, 
to the effect that the statements contained therein are true. The tax com- 
mission shall cause to be prepared blank forms for the said returns to be 
furnished upon application, but failure to receive or secure the form shall 
not relieve any taxpayer from the obligation of making the return. 
1932 Code, § 2456; 1927 (35) 1. 

Construction of tax commission. — Con- scribing form for income tax returns, 

struction given to income tax statute will not be overturned except for cogent 

by tax commission which is charged reasons. Hadden v. South Carolina Tax 

with duty of executing statute in pre- Commission, 183 S. C. 38; 190 S. E. 249. 

§ 2457. Failure to file returns — supplementary returns. — If the tax com- 
mission shall be of the opinion that any tajfpayer has failed to file a return, 
or to include in a return filed, either intentionally or through error, items 
of taxable income, it may require from such taxpayer a return, or a sup- 
plementary return, under oath, in such form as it shall prescribe, of all 
items of income which the taxpayer received during the year for which the 
return is made, whether or not taxable under the provisions of this article. 
If from a supplementary return or otherwise, the tax commission finds that 
any items of income taxable under this article have been omitted from the 
qriginal return, it may require the items so omitted to be disclosed to it, 
under oath of the taxpayer, and to be added to the original return. Such 
supplementary return and the correction of the original return shall not 
relieve the taxpayer from any of the penalties to which he may be liable 
under any provisions of this article. The tax commission may proceed un- 
der the provisions of section 2460 whether or not it requires a return or a 
supplementary return under this section. 
1932 Code, § 2457; 1927 (35) 1. 

§ 2458. Collection and enforcement of tax — time and place of payment 
of tax. — (1) The full amount of the tax payable, as the same shall appear 
from the face of the return, shall be paid to the tax commission at the office 
where the return is filed, at the time fixed by law for filing the return. If 
the time for filing the return shall be extended, interest at the rate of 



Page 239 Income Tax § 2460 

six per cent per annum, from the time when the return was originally re- 
quired to be filed, to the time of payment, shall be added and paid. 

(2) The tax may be paid with uncertified check, during such time and 
under such regulations as the tax commission shall prescribe, but if a 
check so received is not paid by the bank on which it is drawn, the tax- 
payer by whom such check is tendered shall remain liable for the pay- 
ment of the tax and for all legal penalties, the same as if such check had 
not been tendered. 

1932 Code, § 2458; 1927 (35) 1. 

§ 2459. Examinaiion of returns. — (1) As soon as practicable after the re- 
turn is filed, the tax commission shall examine it and compute the tax, and 
the amount so computed by the tax commission shall be the tax. If the tax 
found due shall be greater than the amount heretofore paid, the excess 
shall be paid to the tax commission within ten days after notice of the 
amount shall be mailed by the tax commission. 

(2) If additional tax is found to be due upon the examination of an in- 
come tax return and the return is made in good faith and the understate- 
ment of the tax is not due to any fault of the taxpayer, there shall be no 
penalty added because of such understatement, but interest shall be added 
to the amount of the deficiency at the rate of one-half of one per cent, for 
each month or fraction of a month from the date the tax was originally 
due until the date the deficiency is paid. 

(3) If the understatement is due to negligence on the part of the tax- 
payer, but without intent to defraud, there shall be added to the amount of 
the deficiency five per cent, thereof, and in addition interest at the rate of 
one per cent, per month or fraction of a month. 

(4) If the understatement is false or fraudulent, with intent to evade the 
tax, the tax on the additional income discovered to be taxable shall be 
doubled and one per cent, per month or fraction of a month on such dou- 
bled shall be added. 

(5) The interest provided for in this section shall in all cases be com- 
puted from the date the tax was originally due to the date of payment. 

(6) If the amount of tax found due as computed shall be less than the 
amount theretofore paid, the excess shall be ordered refunded by the tax 
commission. 

1932 Code, § 2459; 1927 (35) 1, 217. 

§ 2460. Additional taxes. — If the tax commission discovers from the ex- 
amination of the return or otherwise that the income of any taxpayer, or 
any portion thereof, has not been assessed, it may, at any time within five 
years after the time when the return was due, assess the same and give no- 
tice to the taxpayer of such assessment, and such taxpayer shall thereupon 
have an opportunity within thirty days, to confer with the tax commission 
as to the proposed assessment. The limitation of five years to the assess- 
ment of such tax or additional tax shall not apply to the assessment of ad- 
ditional taxes upon fraudulent returns. After the expiration of thirty days 
from such notification the tax commission shall assess the income of such 
taxpayer or any portion thereof which it believes has not heretofore been 
assessed and shall give notice to the taxpayer so assessed, of the amount of 



§ 2460 Civil Code Page 240 

the tax and interest and penalties if any, and the amount thereof shall be 
due and payable within ten days from the date of such notice. The provi- 
sions of this article with respect to revision and appeal shall apply to a tax 
assessed. No additional tax amounting to less than fifty cents shall be as- 
sessed, and no refunds for less than fifty cents shall be made. 
1932 Code, § 2460; 1927 (35) 1; 1932 (37) 1311. 

§ 2461. Refund of taxes illegally collected.— (1) If the South Carolina tax 
commission discovers from the examination of the return or otherwise that 
the income tax, penalty or interest paid by any taxpayer is in excess of the 
amount legally due, then said South Carolina tax commission shall have 
the power and authority to issue to said taxpayer its voucher to the comp- 
troller general for the refund of such illegally collected income tax, penalty 
or interest together with the interest provided for in subdivision 2 of this 
section. Upon receipt of said voucher, properly executed and endorsed, the 
comptroller general shall issue his warrant to the state treasurer for the 
payment to said taxpayer of such refund, out of any income tax funds in his 
possession or out of any such funds that may come into his possession: pro- 
vided, the tax commission shall keep in its files a duplicate of said voucher 
and also a statement which shall set forth the reasons why such refund 
shall have been ordered. 

(2) Upon the allowance of a credit or refund of any tax, penalty or inter- 
est erroneously, improperly or illegally paid, interest shall be allowed and 
paid on the amount of such credit or refund at the rate of one-half of one per 
centum per month from the date such tax, penalty or interest was paid to 
the date the order for refund or credit is issued. 

(3) This section shall be in addition to any remedies for the abatement 
or refund of taxes that may now be provided by law. 

1932 Code, § 2461; 1929 (36) 1048. 

Editor's note. — The Income Tax Act against the tax commission for the re- 

of 1922 made no provision for the allow- covery of interest on refunded taxes, is 

ance of interest on taxes refunded by a suit against the State, and may not 

the State. By judicial construction, the be instituted without the consent of the 

clause in the 1922 Act, adopting the State. Monarch Mills v. South Carolina 

provisions of the Federal Income Tax Tax Comm., 149 S. C. 219, 146 S. E. 870. 

Act (one of which did provide for the As to State's right to sue and be sued, 

allowance of interest in such a case), see § 2975 and the note thereto, 

was held to apply only in respect to de- No suit against lax commission to com- 

termming the amount of the net in- pel refund. — This section does not create 

come subject to the tax. See Western a plain ministerial duty on the tax com- 

Union Tel. Co. v. Query, 144 S. C. 234, mission to refund overpaid income taxes 

142 S. E. 509. For a case, divided under assessed and collected against taxpayers 

the 1922 Act. refusing to allow claim for prior to its passage: and taxpayer has 

interest on taxes which were refunded. no right of redress hereunder for recov- 

References made to Monarch Mills v. er^' of such taxes. Argent Lumber Co. 

South Carolina Tax Comm., 149 S. C. v. Query, 178 S. C. 1; 182 S. E. 93. 

219. 146 S. E. 870. See generally. Southern Ry. Co. v. 

Slate must consent to suit against Query, 21 F. (2d) 333. 
commission. — A suit by a taxpayer 

§ 2462. Warrant for the collection of taxes. — If any tax imposed by this 
article or any portion of such tax be not paid within sixty days after the 
same becomes due, the tax commission shall issue a warrant under its hand 
and official seal directed to the sheriff of any county of the State, command 
ing him to levy upon and sell the real and personal property of the taxpayei 
found within his county for the payment of the amount thereof, with the 



Page 241 Income Tax § 2466 

added penalties, interest and the cost of executing the warrant, and to re- 
turn such warrant to the tax commission and to pay to it the money collect- 
ed by virtue thereof by a time to be therein specified, not more than sixty 
days after the receipt of the warrant, and to file with the clerk of court of 
his county a copy thereof, and thereupon the clerk of the court shall enter 
in the judgment docket, in the column for judgment debtors, the name of 
the taxpayer mentioned in the warrant, and in appropriate columns the 
amount of the tax or portion thereof and penalties for which the warrant is 
issued and the date when such copy is filed, and thereupon the amount of 
such warrant so docketed shall become a lien upon the title to an interest 
in real property or chattels real of the taxpayer against whom it is issued in 
the same ma,nner as a judgment duly docketed in the office of said clerk. 
The said sheriff shall thereupon proceed upon the same in all respects with 
like effect, and in the same manner prescribed by law in respect to execu- 
tions issued against property upon judgments of a court of record, and shall 
be entitled to the same fees for his services in executing the warrant, to be 
collected in the same manner. If a warrant be returned not satisfied in full, 
the tax commission shall have the same remedies to enforce the claim for 
taxes against the taxpayer as if the people of the State had recovered judg- 
ment against the taxpayer for the amount of the tax. 
1932 Code, § 2462; 1927 (35) 1. 

§ 2463. Tax a debt. — Every tax imposed by this article and all increases, 
interest, and penalties thereon, shall become from the time it is due and pay- 
able, a personal debt, from the person or persons liable to pay the same, to 
the State of South Carolina. 
1932 Code, § 2463; 1927 (35) 1. 

§ 2464. Action for recovery of taxes. — Action may be brought at any time 
by the attorney general of the State, in the name of the State, to recover 
the amount of any taxes, penalties, and interest due under this article. 
1932 Code, § 2464; 1927 (35) 1. 

§ 2465. Tax upon settlement of fiduciary's account. — (1) No final account 
of a fiduciary shall be allov/ed by the probate court unless such account 
shows, and the judge of said court finds, that all taxes imposed by the pro- 
visions of this article upon said fiduciary, which have become payable, have 
been paid, and that all taxes which may become due are secured by bond, 
deposit or otherwise. The certificate of the -tax commission and the receipt 
for the amount of the tax therein certified shall be conclusive as to the pay- 
ment of the tax, to the extent of said certificate. 

(2) For the purpose of facilitating the settlement and distribution of es- 
tates held by fiduciaries, the tax commission, with the approval of the at- 
torney general, may, on behalf of the State agree upon the amount of tax- 
es at any time due or to become due from such fiduciaries under the pro- 
visions of this article, and payment in accordance with such agreement 
shall be full satisfaction of the taxes to which the agreement relates. 

1932 Code, § 2465; 1927 (35) 1. 

§ 2466. Penalties.— (1) If any taxpayer without intent to evade any tax 
imposed by this article, shall fail to file a return of income or to pay a tax, if 



§ 2466 Civil Code Page 242 

one is due, at the time required by or under the provisions of this article, 
but shall voluntarily file a correct return of income and pay the tax due, 
there shall be added to the tax an additional amount equal to five per cent, 
thereof, and an additional one per cent, for each month or fraction of a 
month during which the tax remains unpaid. 

(2) If any taxpayer fails voluntarily to file a return of income or to pay 
a tax, if one is due, within sixty days of the time required by or under the 
provisions of this article, the tax shall be increased by twenty-five per cent. 

(3) The tax commission shall have the power, upon making a record of its 
reason therefor, to waive or reduce any of the additional taxes or interest 
provided in subdivisions (1) and (2), (5) and (6) of this section, or in sub- 
divisions (2) , (3) and (4) of section 2459. 

(4) If any taxpayer fails to file a return within sixty days of the time pre- 
scribed by this article, any judge of the circuit court, upon petition of the 
tax commission, shall issue a writ of mandamus requiring such person to file 
a return. The order of notice upon the petition shall be returnable not later 
than ten days after the filing of the petition. The petition shall be heard and 
determined on the return day or on such day thereafter as the court shall 
fix, having regard to the speediest possible determination of the case, con- 
sistent with the rights of the parties. The judgment shall include costs in 
favor of the prevailing party. All writs and processes may be issued from 
the clerk's office in any county, and except as aforesaid, shall be returnable 
as the court shall order. 

(5) Any person who, without fraudulent intent, fails to pay any tax or to 
make, render, sign or verify any return, or to supply any information, with- 
in the time required by or under the provisions of this article, shall be liable 
to a penalty of not more than $1,000.00, to be recovered by the attorney gen- 
eral, in the name of the people, by action in any court of competent juris- 
diction. 

(6) Any person or any officer or employee of any corporation or mem- 
ber or employee of any partnership, who, with intent to evade any require- 
ment of this article, or any lawful requirements of the tax commission 
thereunder, shall fail to pay any tax or to make, sign or verify any return or 
to supply any information required by or under the provisions of this ar- 
ticle, or who, with like intent, shall make, render, sign or verify any false or 
fraudulent return or statement, or shall supply any false or fraudulent infor- 
mation, shall be liable to a penalty of not less than $500.00 or more than 
$500.00 to be recovered by the attorney general in the name of the people, 
by action of any court of competent jurisdiction, and shall also be guilty of a 
misdemeanor and shall upon conviction, be fined not to exceed $5,000.00 or be 
imprisoned not to exceed five years or both, at the^discretion of the court. 

(7) The tax commission may compromise any civil or criminal case aris- 
ing under the provisions of this article instead of commencing suit thereon, 
and may compromise any such case with the consent of the attorney gen- 
eral after suit thereon has been commenced. Where any case is compromised 
the tax commission shall keep on file in the office of the tax commission 
reasons for settlement of any case by compromise, together with a statement 
of the amount of tax assessed, the amount of additional tax or penalty or in- 
terest imposed by law in consequence of the neglect or delinquency of the 



Page 243 Income Tax § 2469 

person against whom the tax is assessed, and the amount actually paid in 
accordance with the terms of the compromise. 

(8) The failure to do any act required by or under the provisions of this 
article shall be deemed an act committed in part at the office of the tax 
commission in Columbia, South Carolina. The certificate of the tax commis- 
sion to the effect that a tax has not been paid, that a return has not been 
filed, or that information has not been supplied as required by or under the 
provisions of this article, shall be prima facie evidence that such tax has 
not been paid, that such return has not been filed and that such information 
has not been supplied. 

(9) If any taxpayer who has failed to file a return or has filed an incor- 
rect or insufficient return, and has been notified by the tax commission of 
his delinquency, refuses or neglects within twenty days after such notice 
to file a proper return, or files a fraudulent return, the tax commission shall 
determine the income of such taxpayer according to its best information 
and belief and assess the same at not more than double the amount so de- 
termined. The tax commission may in its discretion allow further time for 
the filing of a return in such case. 

1932 Code, § 2466; 1927 (35) 1. 

§ 2467. Revision remedies and proceedings for relief of taxpayers — revi- 
sion by tax commission. — A taxpayer may apply to the tax commission for 
revision of the tax assessed against him, at any time within one year from 
the time of the filing of the return, or from the date of the notice of the as- 
sessment of any additional tax. The tax commission shall grant a hearing 
thereon and if upon such hearing, it shall determine that the tax is excessive 
or incorrect, it shall re-settle the same accordingly. The tax commission shall 
notify the taxpayer of its determination and shall refund to the taxpayer 
the amount, if any, paid in excess of the tax found by it to be due. 
1932 Code, § 2467; 1927 (35) 1. 

Applied. — Argent Lumber Co. v. See generally. Southern Ry. Co. v. 

Query, 178 S. C. 1, 182 S. E. 93. Query, 21 F. (2d) 333. 

§ 2468. Collection not prevented by court order. — The collection of in- 
come taxes as provided in tliis article or in prior articles, shall not be stayed 
or prevented by any injunction, writ or order issued by any court or judge 
thereon; and no writ, order or process of any kind whatsoever staying or 
preventing the South Carolina tax commission from taking any step or pro- 
ceeding in the assessment or collection of any income tax whether such tax 
is legally due or not in any case be granted by any court or the judge of any 
court; but in all cases whatsoever the person against whom any income tax 
shall stand charged by the South Carolina tax commission shall be required 
to pay the same in such funds and moneys as the said South Carolina tax 
commission shall be authorized to receive by any act of the General As- 
sembly, and thereupon shall have his remedy as in hereinafter provided. 
1932 Code, § 2468; 1927 (35) 1. 

See generally, Fleming v. Power, 77 S. C. 528, 58 S. E. 430. 

§ 2469. Payment under protest.- -In all cases in which any income taxes 
are now or shall be hereafter charged by the South Carolina tax commission 
against any person, and the South Carolina tax commission shall claim the 



§ 2469 Civil Code Page 244 

payment of the taxes so charged, or shall take any step or proceeding to 
collect the same, the person against whom such taxes are charged, or 
against whom such steps or proceedings shall be taken, shall, if he con- 
ceives the same to be unjust or illegal for any cause, pay the said taxes, 
which shall include the penalties, notwithstanding, under protest in writ- 
ing in such funds and moneys as the said South Carolina tax commission 
shall be authorized to receive; and upon such payment being made the 
South Carolina tax commission shall pay the taxes, and penalties, if any, so 
collected into the state treasury as now provided by law giving notice at 
the time to the state treasurer that the payment was made under protest; 
and the person so paying said taxes may at any time within thirty days after 
making such payment, but not afterwards, bring an action against the South 
Carolina tax commission for the recovery thereof in the court of common 
pleas for any county having jurisdiction; and if it be determined in said 
action that such taxes, and penalties if any, were wrongfully or illegally 
collected, for any reason going to the merits, then the court before whom 
the case is tried shall certify of record that the same were wrongfully col- 
lectf.'d and ought to be refunded, and thereupon the South Carolina tax 
commission shall issue its order to the state treasurer to refund the said 
taxes, and penalties if any, so paid in conformity with the order of the 
court, which shall be paid in preference to other claims against the state 
treasury; there shall be no other remedy in any case of the illegal or wrong- 
ful collection of income taxes or attempt to collect such taxes than that pro- 
vided in this article. 

1932 Code, § 2469; 1927 (35) 1. 

Applied. — Argent Lumber Co. v. maintainable hereunder. Marshall v. 
Query, 178 S. C. 1; 182 S, E. 93. South Carolina Tax Commission, 178 

Suit to recover property taxes not S. C. 57; 182 S. E. 96. 

§ 2470. Tax commission to administer. — The tax commission shall ad- 
minister and enforce the tax herein imposed. 
1932 Code, § 2470; 1927 (35) 1. 

§ 2471. Power of tax commission. — The tax commission for the purpose 
of ascertaining the correctness of any return or for the purpose of making 
an estimate of the taxable income of any taxpayer, shall have power to ex- 
amine or cause to be examined by any agent or representative designated 
by it for that purpose, any books, papers, records or memoranda bearing 
upon the matters required to be included in the return. Where any person 
who is required to make a return under this article fails so to do at the time 
required, or delivers any return which, in the opinion of the tax commis- 
sion is erroneous or refuses to allow any regularly authorized agent of the 
tax commission to examine his books and records, it shall be lawful for the 
tax commission to summons such person or any other person having pos- 
session, care or custody of books of account containing entries relating to 
the business of such person, or any other person it may deem proper to 
appear before the tax commission and to produce such books at a time and 
place named in the summons and to give testimony and answer questions 
under oath, respecting any object of income liable to tax on the return 
thereof; such summons shall in all cases be served by an authorized agent 
of the tax commission by an attested copy delivered to such person in hand. 



Page 245 Income Tax § 2474 

or left at his last or usual place of abode allowing such person one day for 
each twenty-five miles he may be required to travel computed from the 
place of service to the place of examination; when the summons requires 
the production of books and returns, it shall be sufficient if such books are 
described with reasonable certainty; and whenever any person summoned 
under the provisions of this section, neglects or refuses to obey such sum- 
mons as required, the tax commission may apply to any circuit judge of 
the South Carolina circuit court for an attachment against him for con- 
tempt. It shall be the duty of such judge to hear the application and if sat- 
isfactory proof is made, to issue an attachment directed to the sheriff of the 
county in which the person resides for the arrest of such person and upon 
his being brought before him to proceed to a hearing of the case, and upon 
such hearing the judge shall have power to make such order as he shall 
deem proper not inconsistent with existing laws for the punishment of con- 
tempt to enforce obedience to the requirements of the summons and to 
punish such person for his default or disobedience. 
1932 Code, § 2471; 1927 (35) 1. 

§ 2472. Officers, agents and employees. — (1) The tax commission may ap- 
point and remove a person to be known as the income tax director, who, 
under its direction, shall have the supervision and control of the assess- 
ment and collection of the income taxes provided in this article; the tax 
commission may also appoint such other officers, agents, deputies, clerks 
and employees as it may deem necessary, such persons to have such duties 
and powers as the tax commission may from time to time prescribe. 

(2) The salaries of all officers, agents and employees employed by the 
tax commission shall be such as it may prescribe, not to exceed such 
amounts as may be appropriated therefor by the Legislature, and the mem- 
bers of the tax commission and such officers, agents and employees shall be 
allowed such reasonable and necessary traveling and other expenses as 
may be incurred in the performance of their duties, not to exceed the 
amount appropriated therefor by the Legislature. 

(3) The tax commission may require such of the officers, agents and em- 
ployees as it may designate, to give bond for the faithful performance of 
their duties in such sum and with such sureties as it may determine, and 
all premiums on such bonds shall be paid by the tax commission out of 
moneys appropriated for the purpose of this article. 

1932 Code, § 2472; 1927 (35) 1. 

§ 2473. Oath and acknowledgment. — The members of the tax commission 
and such officers as it may designate, shall have the power to administer 
an oath to any person or to take the acknowledgment of any person in re- 
spect of any return or report required by this article, or the rules and regu- 
lations of the tax commission. 
1932 Code, § 2473; 1927 (35) 1. 

§ 2474. Publication of statistics. — The tax commission shall prepare and 
publish annually statistics reasonably available with respect to the opera- 
tion of this article, including amounts collected, classifications of taxpayers, 
and such other facts as are deemed pertinent and valuable. 
1932 Code, § 2474; 1927 (35) 1. 



§ 2475 Civil Code Page 246 

§ 2475. Secrecy required of officials — penalties violate. — (1) Except in ac- 
cordance with proper judicial order or as otherwise provided by law, it 
shall be unlawful for the members of the tax commission, any deputy, 
agent, clerk or other officer or employee, to divulge or make known in any 
manner the amount of income or any particulars set forth or disclosed in 
any report or return required under this article. Nothing herein shall be 
construed to prohibit the publication of statistics, so classified as to prevent 
the identification of particular reports or returns and the items thereof, or 
the inspection by the attorney general or other legal representative of the 
State, of the report or return of any taxpayer who shall bring action to set 
aside or review the tax based thereon, or against whom an action or pro- 
ceeding has been instituted to recover any tax or any penalty imposed by 
this article. Reports and returns shall be preserved for five years and 
thereafter, until the tax commission orders them to be destroyed. 

(2) Any offense against subdivision one of this section shall be punished 
by a fine of not exceeding one thousand ($1,000.00) dollars or by imprison- 
ment not exceeding one year, or both, at the discretion of the court, and if 
the offender be an officer or employee of the State, he shall be dismissed 
from office and be incapable of holding any public office in this State for a 
period of five years thereafter. 

(3) Notwithstanding the provisions of this section, the tax commission 
may permit the commissioner of internal revenue of the United States, or 
the proper officer of any State imposing an income tax similar to that im- 
posed by this article, or the authorized representative of either such officer, 
to inspect the income tax returns of any taxpayer, or may furnish to such 
officer or his authorized representative an abstract of the return of income 
of any taxpayer or supply him with information concerning any item of in- 
come contained in any return, or disclosed by the report of any investiga- 
tion of the income or return of income of any taxpayer; but such permis- 
sion shall be granted or such information furnished to such officer or hi&i 
representative, only if the statutes of the United States or of such other 
State, as the case may be, grant substantially similar privileges to the prop- 
er officer of this State charged with the administration of this article. 

1932 Code, § 2475; 1927 (35) 1. 

§ 2476. Regulations. — The tax commission, may from time to time, make 
such rules and regulations, not inconsistent with this article, as it may deem 
necessary to enforce its provisions, and the same shall have full force and 
effect of law. 
1932 Code, § 2476; 1927 (35) 1. 

In making rules and regulations, the South Carolina Tax Commission, 169 
tax commission is controlled by the S. C. 314, 168 S. E. 722. 
statute. — Read Phosphate Company v. 

§ 2477. Payment by commission to state treasurer the tax. — The tax com- 
mission shall pay to the state treasurer to the credit of the general fund, 
all taxes, interest, and penalties collected under this article as appears from 
lists made and returns filed. Said payment shall be made by check drawn 
in favor of the state treasurer, and signed by the director of the income tax 
division and countersigned by the chairman of the tax commission or by 
the two other members of the tax commission. 
1932 Code, § 2477; 1927 (35) 1; 1930 (36) 1361. 



Page 247 Inheritance Tax § 2480 

§ 2478. Unconstitutionality or invalidity. — If any clause, sentence, para- 
graph or part of this article shall, for any reason, be adjudged by any court 
of competent jurisdiction to be invalid, such judgment shall not affect, im- 
pair, or invalidate the remainder of this article, but shall be confined in its 
operation to the clause, sentence, paragraph or part thereof directly in- 
volved in the controversy in which such judgment shall have been ren- 
dered. No caption of any section or set of sections shall in any way affect 
the interpretation of this article or any part thereof. 

The Income Tax Act of 1922, and amendments thereto, which is repealed 
by this article shall remain in force for the assessment and collection of all 
taxes which have accrued or may accrue under the Income Tax Act of 
1922, and amendments thereto, and for the imposition of all penalties and 
interests which have accrued or may accrue in relation to said act. 

1932 Code, § 2478; 1927 (35) 1; 1930 (36) 1339. 

This section in force for assessment pealed. Argent Lumber Co. v. Query, 178 
and collections of taxes which accrued S. C. 1, 182 S. E. 93. 
under it, notwithstanding it has been re- 

§ 2479. Use of federal return blanks. — The South Carolina tax commis- 
sion shall use as far as possible and practicable for filing returns for in- 
come tax, blanks as used by the United States down to the net income part 
of said blanks. 
1932 Code, § 2479; 1927 (35) 1. 



ARTICLE 2 
Inheritance Tax 

2480. Taxable transfers. 2495. Final discharge and certificate of 

2481. 2486. Estates less than fee. payment. 

2482. Gift to executor or trustee. 2496. Powers of tax commission. 

2483. When tax due. 2497. Appointment of representative for 

2484. Representative to deduct tax. non-resident. 

2485. Legacy payable out of realty. 2498. Transfer of security of corporations 

2487. Sale of real estate. and fiduciaries. 

2488. 2490. Duties of representative and 2499. Absence of local administration on 

of appraisers. non-resident's estate. 

2489. Duties of probate judge. 2500. Decree not binding unless commis- 

2491. Assessment of tax. sion notified. 

2492. Re-appraisals and appeals. 2501. Blanks and forms. 

2493. Appeal from assessment. 2502. Certification — collection. 

2494. Derelict estates. 2503. Proceedings to collect taxes. 

2504. Accrued penalties. 

§ 2480. What transfers are taxable — rates of taxation — exemptions — 
"transfers" defined. — A tax shall be, and is hereby, imposed upon the trans- 
fer of any property, real, personal or mixed, or of any interest therein or 
income therefrom, in trust or otherwise, and such transfer shall be held and 
construed to include all debts and all obligations, secured and unsecured, 
owned by any resident, citizen, person or corporation of this State to any 
non-resident, except bonds issued by the State of South Carolina, or any 
subdivision thereof, and farm loan bonds issued pursuant to the Act of 
Congress, known as the Farm Loan Act, approved the 17th day of July, 
1917, and collateral trust debentures or other similar obligations issued pur- 



§ 2480 Civil Code Page 248 

suant to the act of Congress, known as the Agricultural Credits Act of 1923, 
approved March 4th, 1923, when such bonds are held and owned by any 
non-resident without the State of South Carolina, and all property and the 
rights of any nature whatsoever over which this State has jurisdiction to 
enforce the payment of the tax, to persons, institutions or corporations, not 
hereinafter exempted, for the support of the state government in the fol- 
lowing cases: 

(a) When the transfer is by will or by the intestate laws of this State 
from any person dying, seized or possessed of the property while a resi- 
dent of the State. 

(b) When the transfer is by will or intestate laws of property within the 
State, and the decedent was a non-resident of the State at the time of his 
death. 

(c) When the transfer is of property made by a resident or by a non- 
resident when such non-resident's property is within this State, by deed, 
grant, bargain, sale or gift, made in contemplation of death of the grantor, 
vendor or donor, or intended to take effect in possession or enjoyment at or 
after such death. Transfers of property by gift or deed, between parties 
related by blood or marriage, made and completed within five years prior 
to death, and without an adequate, valuable consideration, shall be consid- 
ered made in contemplation of death. 

(d) Whenever any person, institution or corporation shall exercise a power 
of appointment derived from any disposition of property made either be- 
fore or after the passage of this article, such appointment, when made, shall 
be deemed a taxable transfer under the provisions of this article, in the 
same manner as though the property to which such appointment relates 
belong absolutely to the donee of such power and had been bequeathed or 
devised by such donee by will; and whenever any person or corporation pos- 
sessing such a power of appointment so derived shall omit or fail to exer- 
cise the same within the time provided therefor, in whole or in part, a 
transfer taxable under the provisions of this article shall be deemed to 
take place to the extent of such omission or failure, in the same manner as 
though the person or corporations thereby becoming entitled to the posses- 
sion or enjoyment of the property to which such power related had suc- 
ceeded thereto by a will of the donee of the power failing to exercise such 
power, taking effect at the time of such omission or failure. 

(e) Whenever property, real or personal, is held in the joint names of 
two or more persons, or is deposited in banks or other institutions or deposi- 
^ tories in the joint names of two or more persons and payable to either or 
the survivor, upon the death of one of such persons the right of the surviv- 
ing joint tenant or joint tenants, person or persons to the immediate owner- 
ship or possession, and enjoyment of such property, shall be deemed a 
transfer taxable under the provisions of this article in the same manner as 
though the whole property to which such transfer relates was owned by 
said parties as tenants in common and had been bequeathed to the surviv- 
ing joint tenant or joint tenants, person or persons by such deceased joint 
tenant or joint depositor by will. 

Whenever the beneficial interest to any property or income therefrom 
shall pass to or for the use of any husband, wife, minor child, minor grand- 
child, adult children, adult grandchildren, father or mother, in every such 



Page 249 Inheritance Tax § 2480 

case the rate of tax shall be 1 ^c on any amount up to and including the sum 
of $20,000 in excess of the exemption; 2% on all sums in excess of $20,000,i 
and not exceeding $40,000; 3^ on all sums in excess of $40,000, and not ex- 
ceeding $80,000; 4% on all sums in excess of $80,000, and not exceeding $150,- 
000; 5% on all sums in excess of $150,000, and not exceeding $300,000; 6% on 
all sums in excess of $300,000; pi-ouided, that any legacy, inheritance, transfer, 
appointment or interest passing to a husband or wife, which may be valued 
at less than $10,000, shall not be subject to any such duty or taxes, and the 
taxes shall be levied in such cases only upon the excess of $10,000, received 
by each such person; and provided, further, that any gift, legacy, inherit- 
ance, transfer, appointment or interest passing to each minor child which 
may be valued at a sum less than $7,500, shall not be subject to any such 
duty or taxes, and the taxes shall be levied in such cases only upon the ex- 
cess of $7,500 received by each person; and provided, further, that any gift, 
legacy, inheritance, transfer, appointment or interest passing to adult chil- 
dren and father and mother which may be valued at less than $5,000 shall 
not be subject to any such duty or taxes, andthe tax shall be levied in such 
cases upon the excess of $5,000 received by each such person. The term 
child or children wherever used in this article shall be so construed to in- 
clude a child or children legally adopted in conformity with the laws of 
this or any other State. "Beneficial interest" wherever it appears in this 
article shall mean the net value of the estate, real and personal or mixed, 
devised, inherited or otherwise passing under the provisions of this article 
after deducting all valid and subsisting mortgages, liens or other debts due 
thereon by the deceased. 

Whenever the beneficial interest to any property or income therefrom 
shall pass to or for the use of any lineal ancestors, lineal descendants, other 
than hereinabove specified, or to brothers, sisters, uncles, aunts, nieces or 
nephews or the wife or widow of a son, or the husband of a daughter, in 
every such case the rate of tax shall be as follows: 2'i on any amount up 
to and including $20,000; S^'c on all sums in excess of $20,000, and not ex- 
ceeding $40,000; 4% on all sums in excess of $40,000, and not exceeding 
$80,000; 5% on all sums in excess of $80,000, and not exceeding $150,000; 
6% on all sums in excess of $150,000, and not exceeding $300,000; 7% on all 
sums in excess of $300,000: provided, that any gift, legacy, inheritance, 
transfer, appointment or interest passing to any lineal ancestors, lineal de- 
scendants other than above specified, and brothers, sisters, uncles, aunts, 
nieces and nephews, and the wife or widow of a son, or the husband of a 
daughter, which may be valued at less than $500, shall not be subject to 
any such duty or taxes, and the tax is to be levied in such cases only upon 
the excess of $500 received by each person. In all other cases the rate of tax 
shall be as follows: 4 ' t on any amount up to and including the sum of $20,- 
000; 6% on all sums in excess of $20,000, and not exceeding $40,000; 8% on 
all sums in excess of $40,000, and not exceeding $80,000; 10% on all sums in 
excess of $80,000 and not exceeding $150,000; 12 '.'o on all sums in excess of 
$150,000, and not exceeding $300,000; 14</o on all sums in excess of $300,000: 
provided, further, that any gift, legacy, inheritance, transfer, appointment or 
interest passing to any person or corporation in the preceding and last above 
mentioned class, which may be valued at less than $200, shall not be subject 
to any duty or taxes and the tax is to be levied in such cases only upon the 



§ 2480 Civil Code Page 250 

excess of $200 received by each person; provided, further, that all property 
which shall so pass to or for the use of any educational, religious, ceme- 
tery, or other institutions, societies or public charities in the State, at, for 
or upon trust for any charitable purpose in this State, or for the care of 
cemetery lots, or for a city or town in this State, for public purposes, shall 
not be subject to any tax under the provisions of this article. 

Provided, further, the tax imposed by this article in respect of personal 
property (except tangible personal property having an actual situs in this 
State) shall not be payable: (a) if the transferor at the time of his death 
was a resident of the State or territory of the United States, or of any for- 
eign country, which at the time of his death did not impose a transfer tax or 
death tax of any character in respect of property or residents of this State 
(except tangible personal property having an actual situs in such State or 
territory or foreign country) ; or (b) if the laws of the State, territory or 
country of residence of the transferor at the time of his death contained a 
reciprocal exemption provision under which non-residents were exempted 
from transfer taxes or death taxes of every character in respect to per- 
sonal property (except tangible personal property having an actual situs 
therein) , provided the State, territory or country of residence of such non- 
resident, allowed a similar exemption to residents of the State, territory, or 
country of residence of such transferor. For the purpose of this section the 
District of Columbia and possessions of the United States shall be consid- 
ered territories of the United States. Provided, that this article shall not go 
into effect until January 1st, 1930, and shall not affect any tax then in process 
of collection. Provided, that the provisions of this article shall not apply to 
those States which have no inheritance tax law. 

1932 Code, § 2480; 1922 (32) 800; 1924 (33) 902; 1925 (34) 201; 1929 (36) 226. 

This section does not impose tax on ure of issue, is not taxable at rate pro- 
transfer of estate. — This act imposes tax vided for interest less than estate in fee, 
on what beneficiaries of estate may re- vvitli remainder to others. Simmons v. 
ceive. and is not tax on transfer of es- South Carolina Tax Comm., 134 S. C. 
tate. Simmons v. South Carolina Tax 261, 132 S. E, 37. 
Comm., 134 S. C. 261, 132 S. E. 37. Liability of deceased nonresident's es- 

And before assessing such tax federal iate for debts due it by domestic cor- 

inheritance tax must be deducted. — poration. — Estate of deceased nonresi- 

Federal inheritance tax should be de- dent is liable for inheritance tax on debt 

ducted before assessing tax against leg- due deceased by domestic corporation 

atees and devisees under this section. and also dividends declared on stock of 

Simmons v. South Carolina Tax Comm., deceased in said corporation and virhich 

134 S. C. 261, 132 S. E. 37. Beidler et al. had not been paid. Beidler et al. v. S. C. 

V. South Carolina Tax Comm., 162 S. C. Tax Commission. 162 S. C. 450, 160 S. E. 

450, 160 S. E. 264. 264. This case was reversed by U. S. Su- 

But only amount of federal inheritance preme Court in so far as permitting the 

tax paid may be deducted. Ibid. State to tax the transfer of debts of the 

And federal estate tax paid on pro- corporation to deceased, a nonresident, 

ceeds of testator's life insurance payable for money lent to it and for money due 

to named beneficiaries is not deductible deceased by the corporation for divi- 

in computing state inheritance tax. Bark- dends. The evidence in the case was 

ley v. South Carolina Tax Comm., 191 held not to be sufficient to show that the 

S. C. 147, 3 S. E. (2d) 809. indebtedness had a business situs in the 

Conditional devise of fee taxed under State, Beidler et al. v. S. C. Tax Com- 

this section. — Devise of fee, conditional mission, 51 S. Ct. Rep. 54, 282 U. S. 1. 
on event of issue, or defeasible by fail- 

§ 2481. An interest in property less than an estate in fee. — When any in- 
terest in property less than estate in fee shall pass by will or otherwise, as 
set forth in section 2480 to one or more beneficiaries, with remainder to 



Page 251 Inheritance Tax § 2481 

others, the several interests of such beneficiaries except as they may be en- 
titled to exemption under the provisions of section 2480, shall be subject tp 
said tax. The value of the annuity or life estate shall be determined by the 
actuaries' combined experience tables at i'/'v, compound interest*, and the 
value of any intermediate estate less than a fee shall be so determined 
whenever possible. The value of a remainder after such estate shall be deter- 
mined by subtracting the value of the intermediate estate from the total 
value of the bequest or devise. Whenever such intermediate estate or re- 
mainder is conditioned upon the happening of a contingency or dependent 
upon the exercise of a discretion, so that the value of either cannot be de- 
termined by the tables as hereinabove provided, the value of the property 
which is the subject of the bequest shall be determind as provided in sec- 
tion 2492, and such value having thus been ascertained, the South Carolina 
tax commission shall, upon such evidence as may be furnished by the will 
and the executor's statement, or by the beneficiaries or otherwise, deter- 
mine the value of the interest of the several beneficiaries, and the values 
thus determined shall be deemed to be the values of such several interests 
for the purpose of the assessment of the tax except in so far as they shall 
be changed by the Supreme Court upon appeal. The executor or any bene- 
ficiary aggrieved by such determination of the value of any such interest 



*For the convenience of users of the Code the table referred to above for use in 
computing the value of life estates, annuities for life, intei-mediate estates, and re- 
mainders, and some explanatory matter furnished by the South Carolina tax com- 
mission follow: 

(1.) To compute the value of an annuity for life, multiply the amount of the an- 
nuity by the figure in column 1 opposite the age of the beneficiary, at the nearest 
birthday; the age vi'hen the first payment of the annuity is due (the date of death of 
the deceased if not otherwise stipulated in the will) is the proper age for this com- 
putation. 

Example: 

A, who is 24 years, 7 months, old at the date of death of the decedent is to receive 
annuity of $1,000 a year, first payment to be made one year after the death of the 
decedent. His age at the time the first payment is due, will be 25 years, 7 months, or 
— to his nearest birthday — 26 years. Multiplying the amount of the annuity ($1,000) 
by the figure in column 1 after the age 26, (18,660) gives $18,660, as the value of the 
annuity ($1,000 \ 18,660=$18,660). 

If the annuity does not begin to run for a period of more than one year, it will be 
necessary to discount the value so computed at the rate of 4'/'c per annum com- 
pounded, i. e., to take the present worth of the value computed as above. (See interest 
table giving the present worth of $1 at compound interest, 4%). 

(2.) To compute the value of a life estate multiply the principal of the fund (the 
full fair value of the property as assessed) by the figure in column 2 opposite the 
age of the beneficiary, at the nearest birthdaj', at the date of the death of the de- 
ceased. 
Example: 

B, who is 42 years, 4 months, old at the death of the deceased, is to receive a life 
estate in property valued at $70,000. His age to the nearest birthday is 42 years. 
Multiplying the principal ($70,000) by the figure in column 2 opposite the age 42 
(.62484), gives $43,738.80 as the value of the life estate inherited by B. 

(3.) To compute the value of a remainder after a life estate or annuity is taken 
out of an estate, compute the value of the life estate or annuity and subtract this 
amount from the principal (the full fair value of the property as assessed); the dif- 
ference so obtained is the value of the remainder. 
Example: 

C is to inherit the remainder after the life estate enjoyed by B. The value of this 
remainder is the difference between the value of the life estate and the total value 
of the property ($70,000— $43, 738.30=$26,221. 20). 

Directions for the solution of other problems v/ill be furnished by the Inheritance 
Tax Division upon request. 



2481 



Civil Code 



Page 252 



by the South Carolina tax commission may at any time within thirty days 
after notice thereof appeal therefrom to the Supreme Court, which court 
shall determine such value as well as the lawful tax thereon. Whenever 
the identity of the beneficiary who is to take such a remainder is condi- 
tioned upon the happening of a contingency or dependent upon the exercise 
of a discretion, the South Carolina tax commission shall assess the tax 



Note continued from bottom of preceding page. 



Age 
10 - 


Col. 1 

Value of 

an Annuity 

of $1 a 
Year for Life 

...... ... . .... $20,454 


Col. 2 
Value of 
a Life 
Estate 
of $1. 

.81816 
.81476 
.81128 
.80764 
.80384 

.79992 
.79584 
.79160 
.78724 
.78272 

.77800 
.77316 
.76816 
.76300 
.75764 

.75212 
.74640 
.74048 
.73440 
.72808 

.72160 
.71488 
.70792 
.70080 
.69340 

.68576 
.67792 
.66976 
.66136 
.65268 

.64372 
.63444 
.62484 
.61496 
.60476 

.59428 
.58360 
.57268 
.56156 
.55028 

.53880 
.52716 
.51536 
.50340 
.49132 


Age 

55 

56 


Col. 1 

Value of 

an Annuity 

of $1 a 
Year for Life 

n 978 


Col. 2 

Value oi 

a Life 

Estate 

of $1. 

.47912 


11 .... 


9.nafi9 


11.670 


.46680 


12 .... 


20.282 


57 
58 


11.359 

11.046 


.45436 


13 ... 


.. 20.191 


.44184 


14 ..... 


20.096 


59 

60 

61 

62 


- 10.731 

.. . .. 10.415 

10.098 

9.781 


.42924 


15 


19 998 


.41660 


16 . ... 


. ... . . . 19.896 


.40302 


17 ..... 


19.790 

. ...... 19.681 


.39124 


18 . ... 


63 


9.464 


.37856 


19 ..... 


19.568 

i9 4sn 


64 

65 

66 ...... 

67 


9 149 


.36596 


20 


. - . . 8.836 
. 8.525 


35344 


21 ... 


19.329 

19 204 


.34100 


22 . 


8 9.17 


.32868 


23 ... 


19.075 


68 ...._ 

69 

70 


7.913 


.31652 


24 ... 


18.941 


7 613 


.30452 


25 ... 


- 18.803 

18fifin 


7 317 


.29268 


26 


71 

72 

73 

74 

75 .. .. 


.7.026 

6.740 
6.459 
6.184 

5 915 


.28104 


27 ... 

28 ... 


18.512 

1 8 :^(^n 


.26960 
.25836 


29 _ 

30 ... 


... 18.202 

.... 18.040 

..... - .. . ... 17.872 

17.698 

17.520 


.24736 
.23660 


31 


76 


5 651 


.22604 


32 ... 


77 


5394 


.21576 


33 


78 ..... 
79 

80 ..... 

81 

82 

83 

84 


5 143 


.20572 


34 _.. 

35 ... 


.. ... 17.335 

17.144 

.- ...... 16.948 

.... 16.744 

.... 16.534 

. 16.317 


4.899 
4.661 


.19596 
.18644 


36 ... 


4 439 


.17716 


37 „ 

38 ... 

39 ... 


4.203 
3.980 
3761 


.16812 
.15920 
.15044 


40 .... 


16.093 

15.861 

15.621 

15 374 


85 ..... 

86 ...... 

87 

88 ..... 
89 


3.544 


.14176 


41 


3 398 


.13312 


42 ... 

43 ... 


3.114 

. . 2.901 

2.691 


.12456 
.11604 


44 ... 


15.119 


.10764 


45 ... 


14.857 


90 ..... 

91 ...... 

92 ..... 

93 ..... 

94 ..... 

95 ..... 

96 ..... 

97 ..... 

98 ..... 

99 ..... 


2 485 


.09940 


46 ... 


..... 14.590 

14.317 

..... 14.039 
13.757 


2.284 


.09136 


47 ... 


2.090 


.08360 


48 ... 


... 1.906 


.07624 


49 _ 


.. ... .. 1.737 


.06948 


50 ... 


13.470 


1.584 

1.462 

1.367 

1.240 


.06336 


51 ... 

52 . 
53 


13.179 

12.884 

...... 12.585 

12.283 


.05848 
.05468 
.04960 


54 .. 


1.000 


.04000 



Page 253 Inheritance Tax § 2484 

upon such remainder at the highest rate and amount, which, on the hap- 
pening of any of the said contingencies or conditions, or by the exercise of 
such discretion, would be possible under the provisions of section 2480, 
and the executors shall be liable for such tax as in other cases: provided, 
however, that if at the termination of the intermediate estate, such re- 
mainder or any portion thereof shall pass to a person or corporation which 
at the time of the death of the decedent was exempt from such tax, such 
person or corporation may at any time within one year after the termina- 
tion of the intermediate estate, but not afterwards, apply to the South Caro- 
lina tax commission for an abatement of the tax on such remainder as pro- 
vided in section 2491 and the South Carolina tax commission shall repay 
the amount adjudged to have been illegally exacted as provided in said 
section 2491, with interest thereon at the rate of three per cent, per annum, 
from the date of the paym.ent of the tax. 
1932 Code, § 2481; 1922 (32) 800; 1932 (37) 1380. 

§ 2482. Bequest or legacy to an executor or trustee. — If a testator gives, 
bequeaths, or devises to his executors or trustees any property otherwise 
liable to said tax, in lieu of their compensation, the value thereof in excess 
of their lawful compensation, as determined by the probate court, upon 
the application of any interested party or the South Caraolina tax commis- 
sion, shall nevertheless be subject to the provisions of this article. 
1932 Code, § 2482; 1922 (32) 800. 

§ 2483. When due — extension — interest. — All taxes imposed by the provi- 
sions of this article, including taxes on intermediate estates and remainders 
as set forth in section 2481, shall be due and payable to the South Carolina 
tax commission by the executors, administrators or trustees, at the expira- 
tion of one year after the date of their qualifications. If the probate court, 
or other court having jurisdiction has ordered the executor or administra- 
tor to retain funds to satisfy a claim of a creditor, or if there be pending 
litigation as to the distribution or ownership of any part of the estate, the 
payment of the tax may be suspended by the South Carolina tax commis- 
sion, upon application in writing, to await the disposition of such claim or 
litigation. In any event, if the taxes are not paid within one year from the 
date of the qualification of the fiduciary, interest at the rate of ten per cent 
per annum shall be charged and collected; and said taxes and interest there- 
on shall be and remain a lien on the property subject to the taxes until 
the same are paid. 

1932 Code, § 2483; 1922 (32) 800; 1924 (33) 902; 1932 (37) 1380. 

Date ten per cent penalty begins. — estate begins. Beidler et al. v. S. C. Tax 

The ten per cent penalty allowed here- Commission, 162 S. C. 450, 160 S. E. 264. 

under does not begin to run until one See § 2480-1 and note preceding § 

year after the real administration of the 2480. 

§ 2484. Executor, administrator, or trustee to deduct tax. — An executor, 
or administrator, or trustee holding property subject to said tax shall de- 
duct the tax therefrom, or collect it from the legatee or person entitled to 
said property, and he shall not deliver property or a specific legacy subject 
to the said tax until he has collected the tax thereon. When a specific be- 
quest of personal property other than money is subject to a tax under the 



§ 2484 Civil Code Page 254 

provisions of this article, and the legatee neglects or refuses to pay the tax 
upon demand, the executor or trustee may, upon such notice as the probate 
court may direct, be authorized to sell such property, or if the same can be 
divided, such portion thereof as may be necessary, and shall deduct the tax 
from the proceeds of such sale, and shall account to the legatee for the bal- 
ance, if any, of such proceeds, in lieu of the property. An executor or ad- 
ministrator shall collect taxes due upon land w^hich is subject to tax under 
the provisions hereof from the heirs or devisees entitled thereto, and he 
may be authorized to sell said land according to the provisions of section 
2487, if they refuse or neglect to pay said tax. When a conveyance made by 
a decedent during his lifetime is subject to said tax, and the property thus 
conveyed, being personal property, is without the State or is removed 
from the State before the tax is paid, such tax shall become a lien upon all 
the property of the decedent, and shall be chargeable as an expense of ad- 
ministration; and the executor or administrator shall collect taxes due on 
account of such conveyance and may be authorized to sell any property 
subject to the lien of such tax, for the payment thereof, as in other cases. 
1932 Code, § 2484; 1922 (32) 800. 

§ 2485. If a legacy is payable out of real estate. — If a legacy subject to said 
tax is charged upon or payable out of real estate, the heir or devisee before 
paying it shall deduct said tax therefrom and pay it to the executor, ad- 
ministrator or trustee, and the tax shall remain a charge upon said real es- 
tate until it is paid. Payment thereof may be enforced by the executor, ad- 
ministrator, or trustee in the same manner as the payment of the legacy 
itself could be enforced. 

1932 Code, § 2485; 1922 (32) 800. 

§ 2486. Executor's duties if property less than an estate in fee is devised or 
bequeathed. — When any interest in property less than an estate in fee is de- 
vised or bequeathed, to one or more beneficiaries with remainder to others, 
and the interest of one or more of the beneficiaries is subject to said tax, the 
executor shall deduct the tax upon such taxable interests from the whole 
property thus devised or bequeathed, and whenever property other than 
money is so devised or bequeathed, he may, unless the taxes upon all the 
taxable interests are paid when due by the benficiaries, be authorized to sell 
such property or such portion thereof as may be necessary, as provided in 
sections 2484 and 2487, and having deducted the unpaid taxes on such tax- 
able interests from the proceeds of such sale, he shall account for the bal- 
ance in lieu of the property sold as in other cases. 
1932 Code, § 2486; 1922 (32) 800. 

§ 2487. Court may authorize sale of real estate. — The probate court may 
authorize executors, administrators and trustees to sell the real estate of a 
decedent for the payment of said tax in the same manner as it may au- 
thorize them to sell real estate for the payment of debts. 
1932 Code, § 2487; 1922 (32) 800. 

§ 2488. Duties of executors and administrators — statements to be filed by 
administrators, etc. — appraisals — penalty for failure — powers of probate 
court and tax commission — duties of appraisers — fees. — Every administra- 



Page 255 Inheritance Tax § 2488 

tor shall prepare a statement in duplicate, showing per stirpes, as far as 
can be ascertained the names of the heirs-at-law, and every executor shall 
prepare a like statement, showing per stirpes, the names of all legatees and 
devisees named in the will, or entitled to take thereunder, and stating 
whether or not the same were living at the time of decedent's death, which 
said statement shall also show the relationship to the decedent and ages and 
post office address of all heirs-at-law or legatees and devisees, and the re- 
lationship, post office address and age at the time of the death of the de- 
cedent of all legatees and devisees to whom property is bequeathed or de- 
vised for life or for a term of years, or subject to a contingency; or the exer- 
cise of a discretion, and shall file the same with the probate court at the 
time of his appointment. The statement shall also show the name, resi- 
dence, and post office address of each executor, administrator or trustee. 
Letters testamentary or letters of administration shall not be issued by the 
probate court to any executor or administrator until he has filed such 
statement in duplicate. And the probate judge shall not admit any will to 
probate unless an application for letters testamentary or for letters of ad- 
ministration, cum testamento annexo, has been filed and such executor or 
administrator duly appointed. A true inventory of all property, both real 
and personal, under oath, of every estate, in such form as the South Caro- 
lina tax commission may prescribe, shall be filed in the probate court by 
the executor, administrator or trustee within one month after his appoint- 
ment. If an executor, administrator or trustee neglects or refuses to com- 
ply with any provision of this section he shall be liable to a penalty of one 
thousand dollars for each and every separate failure or neglect, and the 
official bond of the executor, administrator or trustee shall be liable there- 
for, which shall be recovered by the South Carolina tax commission for the 
use of the State and an action for the recovery thereof may be brought in 
any court of competent jurisdiction and upon collection shall be paid into 
the state treasury; provided, the South Carolina tax commission, upon good 
cause shown, may, in their discretion, remit the said penalty or penalties or 
any part thereof. The probate court, after a hearing, and such notice as the 
said court may require, may remove said executor or administrator, and 
appoint another person executor or administrator, as the case may be, and 
the probate judge shall notify the South Carolina tax commission within 
ten days after the expiration of said one month of the failure of any execu- 
tor, administrator or trustee to file such inventory in his office. An appraisal 
of all property, both real and personal, under oath, of every estate, in such 
form as the South Carolina tax commission may prescribe, shall be filed in 
the probate court by the appraisers appointed by the court, as now pro- 
vided by law, within thirty days after the filing of the said inventory; pro- 
vided, the probate court shall not appoint any person as an appraiser who 
has any interest in said estate or who is related by consanguinity or affinity 
within the fourth degree to any person having any interest in said estate. 
If such appraisal is not filed in the probate court within the time herein 
provided, the probate judge shall notify the South Carolina tax commission 
within ten days after the expiration of said one month of the failure of any 
appraiser or appraisers to file such appraisement in his office, and upon 
such notice the South Carolina tax commission shall require the said estate 
to be appraised as provided for in section 2492. The probate judge appoint- 



§ 2488 Civil Code Page 256 

ing such appraisers shall allow each appraiser three dollars ($3.00) per day 
and mileage at the rate of five cents per mile for each mile actually trav- 
eled in going to and from the place or places where the property ordered 
to be appraised is situated: proinded, however, that where the value of the 
estate does not exceed ($2,000.00) two thousand dollars, the allowance shall 
not exceed one half of the foregoing. If any person shall obstruct or inter- 
fere with any appraiser or appraisers, appointed by the said probate court 
or employed by the South Carolina tax commission, in the discharge of his 
or their duties, the executor, administrator or trustee or the South Carolina 
tax commission may apply to any court of competent jurisdiction for an in- 
junction to restrain such obstruction or interference; and the person or 
persons so obstructing or interfering with any such appraiser or appraisers 
in the discharge of his or their duty shall be guilty of a misdemeanor and 
upon conviction shall be punished by fine or imprisonment, in the discre- 
tion of the court. Whenever any person having control or possession of any 
property, real or personal, claimed by an executor, administrator or trustee, 
or the South Carolina tax commission, as belonging to an estate being ad- 
ministered by him, shall upon demand, fail or refuse to exhibit such prop- 
erty to such executor, administrator, or trustee, or the South Carolina tax 
commission, in order that a true inventory may be made of such estate, such 
executor, administrator or trustee, or the South Carolina tax commission, 
may apply to any court of competent jurisdiction, for a mandamus to com- 
pel such person or persons in possession or control of such property to ex- 
hibit such property for inventory, the failure or refusal of such person or 
persons having control or possession of property claimed by an executor, 
administrator, or trustee, or the South Carolina tax commission, as so be- 
longing to the estate, to so exhibit such property to the executor, adminis- 
trator or trustee or the South Carolina tax commission for inventory, shall 
be guilty of a misdemeanor and upon conviction shall be punished by fine 
or imprisonment, in the discretion of the court. 
1932 Code, § 2488; 1922 (32) 800: 1924 (33) 902. 

§ 2489. Dulies of probate judge — penalties for neglect — fees. — The probate 
judge shall, within thirty days after it is filed, send to the South Carolina 
tax commission, by mail, one copy of every statement filed with him by the 
executors and administrators, ss provided in section 2488, a copy of every 
will admitted to probate, and a copy of the inventory and appraisal of ev- 
ery estate, and he shall in like manner send to the South Carolina tax com- 
mission a copy of every account of an executor or administrator within 
seven days after it is filed, but the South Carolina tax commission shall 
have the power to pass general or special rules or orders as may dispense 
with the requirements that the probate judge send to it copies of any or all 
papers in case it is manifest that no tax will be payable under the terms 
of this article. The probate judge shall also furnish copies of papers and 
such information as to the records and files in his office in such form as the 
South Carolina tax commission may require. In case any probate judge 
shall refuse, fail or neglect to require the filing of the statement as pro- 
vided for in section 2488 before he shall issue letters of administration or 
letters testamentary or if he shall admit a will to probate without at the 
same time appointing an executor or administrator, cum testamento annexo. 



Page 257 Inheritance Tax § 2490 

as provided in secion 2488, he shall be subject to a penalty of one hundred 
dollars, and in case the probate judge shall refuse, fail or neglect to furnish 
the copies of papers or to fui-nish information as required under the provi- 
sions of this article he shall be subject to a penalty of fifty dollars in each 
and every case of such refusal, failure or neglect and an additional penalty 
of ten dollars per day for each day's omission after the time limited in this 
article for furnishing such copies or such information, and the official bond 
of such probate judge shall be held liable for all penalties provided for 
in this section. Such penalty or penalties may be recovered by the South 
Carolina tax commission in the name of the State and on collection shall be 
paid into the state treasury. The attorney general or any of the several so- 
licitors, on request of the South Carolina tax commission, shall institute 
such action in the court of common pleas in the county in which such pro- 
bate judge resides, for the recovery of such penalty or penalties; provided, 
the South Carolina tax commission, upon good cause shown, may, in their 
discretion, remit the said penalty or penalties or any part thereof pre- 
scribed in this section. The fees of the probate judge for copies furnished 
under the provisions of this section shall be ten cents per hundred words, 
and shall be charged against the estate as other fees allowed to probate 
judge. And the probate judge, or other judge exercising probate jurisdic- 
tion, shall also, be paid, in addition to his other fees and salary received by 
him, fees according to the following schedule for each estate settled: 

On the first $100.00 of tax collected ...._ 5% 

Above $100.00 and up to $1,000.00 2% 

Above $1,000.00 and up to $10,000.00 _.._ -IVafo 

Above $10,000.00 and up to $50,000.00. __ ..„ - 1% 

Above $50,000.00 and up to $100,000.00 % of 1 % 

Above $100,000.00 and up to $300,000.00 V2 of 1% 

Above $300,000.00 _ ■ V* of 1% 

Provided, that when the total fees received by the probate judge under 
this schedule shall in any one j^ear exceed one thousand dollars, the South 
Carolina tax commission shall retain three-fourths of the excess above 
$1,000.00 and shall turn such excess into the general funds of the treasury, 
that all fees allowed under this schedule shall be paid out of the taxes col- 
lected by the South Carolina tax commission immediately upon receipt 
thereof, and the receipt of the officer entitled thereto shall be sufficient 
voucher of the South Carolina tax commission for paying the same. Pro- 
vided, that if the probate judge shall fail or neglect to perform all or any 
duties required under this article the South Carolina tax commission may 
withhold any or all of the fees provided for in the foregoing schedule and 
upon such order the South Carolina tax commission shall turn the amount 
of such fees in the general fund of the treasury. Provided, further, that the 
withholding of such fees from the probate judge shall be construed to be in 
addition to all other penalties provided for in this section. 
1932 Code, § 2489; 1922 (32) 800; 1924 (33) 902; 1932 (37) 1380. 

§ 2490. Duty of executor, administrator, or trustee to report real estate 
transfers. — If real estate of a decedent so passes to another person as to 
become subject to said tax, his executor, administrator or trustee shall in- 
form the South Carolina tax commission thereof within six months after 
his appointment, or if the fact is not known to him within that time, then 

ii.-s.r.-;i 



§ 2490 Civil Code Page 258 

within one month after the fact becomes known to him. 
1932 Code, § 2490; 1922 (32) 800. 

§ 2491. Tax commission to assess the tax — certain small bequests may be 
exempted. — The South Cai'olina tax commission shall determine the amount 
of all taxes due and payable under the provisions of this article, and shall 
certify the amount so due and payable to the executor or administrator, if 
any, otherwise to the person or persons by whom the tax is payable; but 
in the determination of the amount of any tax, the said South Carolina tax 
commission shall not be required to consider any payments on account of 
debts or expenses of administration which have not been allowed by the 
court having jurisdiction of said estate. The amount due upon the claim of 
any creditor against the estate of a deceased person arising under a con- 
tract made after February 23, 1922, if payable by the terms of such contract 
at or after the death of the deceased, shall be subject to the same tax im- 
posed by this article upon a legacy of like amount. The value of legacies or 
distributive shares in the estates of deceased persons for the purpose of the 
legacy or succession tax shall not be diminished by reason of any claim 
against the estate based upon such contract in favor of the person entitled 
to such legacies or distributive shares, except in so far as it may be shown 
affirmatively by competent evidence that such claim was legally due and 
payable in the lifetime of the decedent. Payment of the amount so certified 
shall be a discharge of the tax. Whenever a specific bequest of household 
furniture, wearing apparel, personal ornaments, or similar articles of small 
value is subject to a tax under the provisions of this article, the South 
Carolina tax commission, in its discretion, may abate such tax if, in its 
opinion, the tax is not of sufficient amount to justify the labor and expense 
of its collection. 

1932 Code, § 2491; 1922 (32) 800. 

The powers conferred on the tax com- they may not be pronounced invalid and 

mission under the provisions of this act set aside by courts. Merchants' Nat. 

should be exercised with circumspection, Bank v. South Carolina Tax Comm., 133 

but, if the acts of the commission do not S. C. 406, 131 S. E. 142. 
amount to patent abuse of discretion, 

§ 2492. Re-appraisals — appeals. — If an inventory and appraisal is not filed 
in the probate court, as provided in section 2488 or if the South Carolina tax 
commission is not satisfied with the inventory and appraisal which is filed, 
the South Carolina commission may employ a suitable person to appraise 
the property, and the executor or administrator shall show the property of 
decedent to such appraisers upon demand, and shall make and subscribe his 
oath that the property thus shown includes all the property, both real and 
personal, of the decedent that has come to his knowledge or possession. 
Such appraisers shall prepare an inventory of said property, and shall ap- 
praise it at its actual market value at the time of the decedent's death, and 
shall return such inventory and appraisal to the South Carolina tax com- 
mission. An executor or administrator who shall neglect or refuse to show 
the property of the decedent to such appraisers upon demand, and to make 
and subscribe such oath shall be liable to the same penalty as for a viola- 
tion of the provision of said section 2488. Said tax shall be assessed upon 
the actual market value of the property at the time of the decedent's deatn. 



Page 259 Inheritance Tax § 2494 

Such value shall be determined by the South Carolina tax commission and 
notitied by it to either the executor, administrator or trustee, or to the per- 
son or persons by whom the tax is payable, and such determination shall 
be final unless the value so determined shall be reduced by proceedings as 
herein provided. Within thirty days after service of notice, which may be 
by registered mail or other lawful manner, of the values as determined by 
the South Carolina tax commission as herein provided, the executor, ad- 
ministrator, trustee, or if there be no fiduciary and the notice has been 
served upon the person primarily liable for the tax, then such person may 
appeal to the circuit court of the county wherein the estate is being admin- 
istered, upon filing exceptions to the last appraisal with the judge of pro- 
bate in writing within thirty (30) days from the date of notice of filing of 
such appraisal as hereinbefore provided for. Such notice of appeal to be 
accompanied by a detailed statement of each item of said appraisal, which 
is to be reviewed, and no item of said appraisal shall be considered, or re- 
viewed, if not specifically set forth in such detailed statement. Copies of 
such notice shall be forthwith served upon or mailed to all parties in inter- 
est by the judge of probate. Such appeal shall be determined by the circuit 
court, either in open court or at chambers, upon testimony before the court 
or taken before a referee appointed by the court for that purpose. 

The cost to be taxed as in equity causes in this State. The tax imposed 
shall be assessed upon the value of the property as determined under the 
provisions of this article. 

1932 Code, § 2492; 1922 (32) 800; 1924 (33) 902; 1928 (35) 1319. 

§ 2493. Appeal from the lax commission's assessment. — An executor, ad- 
ministrator, trustee, devisee, legatee, distributee, or grantee, who is ag- 
grieved by the assessment of any tax by the South Carolina tax commis- 
sion as provided in section 2491, may at any time within thirty days after 
notice of such assessment appeal therefrom to the Supreme Court which 
court shall hear and determine all questions relative to said tax, and the 
South Carolina tax commission shall be the respondent, and shall repre- 
sent the State in any such proceedings: provided, that within thirty days 
written notice of intention to appeal shall be served upon the South Caro- 
lina tax commission, and thereafter the case for appeal shall, so far as may 
be practicable, be perfected and filed in the Supreme Court in the manner 
now provided by law for appeals from the circuit court to the Supreme 
Court: proiiided, further, that in case the appellant and respondent are un- 
able to agree what the case for appeal shall contain, any justice of the Su- 
preme Court shall have jurisdiction to pass any order or orders to settle 
the same. 

1932 Code, § 2493; 1922 (32) 800. 

For such an appeal see Barkley v. S. C. 147, 3 S. E. 809. 
South Carolina Tax Commission, 191 

§ 2494. Derelict estate — duty of probate judge. — If upon the decease of a 
person leaving an estate, a will disposing of such estate is not offered for 
probate, and an executor or administrator cum testamento annexo ap- 
pointed, or an application for administration and the appointment of an 
administrator made within four months after such decease, the proper pro- 
bate court, upon application by the South Carolina tax commission, shall 



§ 2494 Civil Code . Page 260 

appoint an administrator. And if it shall come to the knowledge of a pro- 
bate judge that any person within his jurisdiction has died leaving an es- 
tate upon which no application has been made for letters of administration 
and no administrator appointed, or no will offered for probate or letters 
testamentary issued, he shall, immediately after the lapse of four months 
from the death of such person, notify the South Carolina tax commission 
thereof together with his opinion as to whether or not any part of said es- 
tate is likely to be taxable. 

1932 Code, § 2494; 1922 (32) 800; 1924 (33) 902. 

§ 2495. Final discharge — certificate of payment of tax. — No final account 
or discharge of an executor, administrator or trustee shall be allowed by the 
probate court, or other court having jurisdiction, until the certificate of the 
South Carolina tax commission has been filed in said court, that all taxes 
imposed by the provisions of this article upon any property or interest 
therein belonging to the estate to be included in said account, and already 
payable, have been paid, and that all taxes which may become due on said 
property or interest therein to be included in said account have been paid 
or settled as hereinabove provided. The certificate of the South Carolina 
tax commission as to the amount of tax and its receipt for the amount 
therein certified shall be conclusive as to the payment of the tax to the 
extent of such certification: provided, that such certificate shall not be con- 
strued as a release of the lien of the State upon any property which may not 
have been included in the inventory and appraisal of the estate, and said 
lien shall remain of force and effect as to such property as may not have 
been included in the inventory and appraisement until the tax and pen- 
alties, as provided in this article have been duly paid. Provided, further, 
that the said certificate of the South Carolina tax commission shall not be 
required in any case where the probate judge may not be required to send 
to the South Carolina tax commission copies of papers as provided in sec- 
tion 2489 and in such case only when he has duly ascertained from the rec- 
ords in his office and ordered that manifestly no tax will accrue under this 
article. 

1932 Code, § 2495; 1922 (32) 800; 1924 (33) 902; 1932 (37) 1380. 

§ 2496. Powers of tax commission. — At any time after the expiration of 
one year from the date of the appointment of the executor or administrator 
of any estate upon which the tax has not been determined as provided in 
section 2491, or upon which no tax has been paid, the South Carolina tax 
commission may require such executor or administrator or any person or 
corporation interested in the succession, to appear at the office of the South 
Carolina tax commission at such time as the South Carolina tax commis- 
sion may designate, and then and there to produce for the use of the South 
Carolina tax commission in determining whether or not the estate is subject 
to said tax and the amount of such tax, if any, all books, papers, or securities 
which may be within the possession or within the control of such executor, 
administrator or beneficiary relating to such estate or tax and to furnish 
such other information relating to the same as he may be able and the 
South Carolina tax commission may require. Whenever the South Carolina 
tax commission shall desire the attendance of an executor, administrator or 
beneficiary as herein provided, it shall issue a summons, stating the time 



Page 261 Inheritance Tax § 2498 

when such attendance is required, and shall transmit the same by registered 
mail or by process now provided by law to such persons or corporation 
fourteen days at least before the date when such person or corporation is 
required to appear. If a person or corporation receiving such notice neg- 
lects to attend or to give attendance so long as may be necessary for the 
purpose for which the summons was issued, or refuses to produce such 
books, papers or securities, or to furnish such information, such person or 
corporation shall be liable to a penalty of one thousand dollars for each 
offense, which shall be recovered by the South Carolina tax commission 
for the use of the State. Provided, the South Carolina tax commission, upon 
good cause shown, may in their discretion, remit the said penalty in whole 
or in part. In case of the refusal or neglect of any person or corporation so 
summoned by the South Carolina tax commission to appear before it and 
produce such books, papers or securities, the South Carolina tax commis- 
sion may apply to any justice of the Supreme Court, circuit judge or the 
judge of the county court for Richland County for a mandamus to compel 
obedience to such summons and the hearing thereon may be had in Rich- 
land County or any other convenient county. The South Carolina tax com- 
mission may commence an action for the recovery of any of said taxes at 
any time after the same become payable; and also whenever the judge of 
probate certifies to it that the final account of an executor, administrator or 
trustee has been filed in such court, and that the settlement of the estate 
is delayed because of the non-payment of said tax, upon written applica- 
tion of any executor, administrator or trustee the South Carolina tax com- 
mission may, in its discretion extend the time for the payment of the said 
tax. 

1932 Code, § 2496; 1922 (32) 800; 1924 (33) 902. 

§ 2497. Executor or administrator appointed for non-resident. — When real 
or personal estate within the State, or any interest therein, belonging to a 
person who is not an inhabitant of the State, shall pass by will or otherwise 
so that it may be subject to tax under the provisions of section 2480, and an 
executor or administrator of the estate of said decedent is appointed by a 
probate court of this State upon ancillary proceedings, or otherwise, such 
executor or administrator shall, for the purpose of this article have the 
same powers and be subject to the same duties and liabilities with refer- 
ence to such estate as though the decedent had been a resident of this State. 
1932 Code, § 2497; 1922 (32) 800. 

§ 2498. Delivery or transfer of securities by corporations and fiduciaries. — 
If a foreign executor, administrator or trustee shall assign or transfer any 
stock or obligations in this State standing in the name of the decedent, or 
in trust for a decedent, liable to any such tax, the tax shall be paid to the 
South Carolina tax commission on the transfer thereof. No safe deposit 
company, trust company, corporation, bank or other institution, person or 
persons having in possession or under control, securities, deposits or other 
assets belonging to or standing in the name of a decedent who was a resi- 
dent or non-resident, or belonging to or standing in the joint name of such 
decedent and one or more persons, including the shares of the capital stock, 
of, or other interest in, the safe deposit company, trust company, corpora- 
tion, bank, or other institution making the delivery or transfer herein pro- 



§ 2498 Civil Code Page 262 

vided, shall deliver or transfer the same to the executors, administrators or 
legal representatives of said decedent, or to the survivor or survivors when 
held in the joint name of a decedent and one or more persons, or upon their 
order or request, unless notice of the time and place of such intended de- 
livery or transfer be served upon the South Carolina tax commission at 
least ten days prior to said delivery or transfer; nor shall any safe deposit 
company, trust company, corporation, bank or other institution, person or 
persons, deliver or transfer any securities or deposits or other assets be- 
longing to or standing in the name of a decedent, or belonging to or stand- 
ing in the joint name of a decedent and one or more persons, including the 
shares of the capital stock, or other interests in, the safe deposit company, 
trust company, corporation, bank or other institution making the delivery 
or transfer, without retaining a sufficient portion or amount thereof to pay 
any tax or interest which may thereafter be assessed on account of the de- 
livery or transfer of such securities, deposits or other assets, including the 
shares of the capital stock of, or other interest in, the safe deposit company, 
trust conjpany, corporation, bank or other institution making the delivery 
or transfer under the provisions of this article, unless the South Carolina 
tax commission consent thereto in writing. And it shall be lawful for the 
South Carolina tax commission personally or by representatives, to exam- 
ine said securities, deposits, or assets at the time of such delivery or trans- 
fer. Failure to serve such notice, or failure to allow such examination, or 
failure to retain a sufficient portion or amount to pay such tax and interest, 
as herein provided, shall render said safe deposit company, trust company, 
corporation, bank or other institution, person, or .persons liable to the pay- 
ment of the amount of the tax and interest due or thereafter to become due 
upon said securities, deposits, or other assets, including the shares of the cap- 
ital stock of, or other interest in, the safe deposit company, trust company, 
corporation, bank, or other institution making the delivery or transfer, and 
in addition thereto a penalty of one thousand dollars and the payment of 
such tax and interest thereon or of the penalty above prescribed, or both, 
may be enforced in an action brought by the South Carolina tax commis- 
sion in any court of competent jurisdiction; provided, the South Carolina 
tax commission, upon good cause shown, may, in their discretion, remit the 
said penalty in whole or in part. 

1932 Code, § 2498; 1922 (32) 800; 1924 (33) 902; 1932 (37) 1380. 

§ 2499. Effect of absence of administration in this State upon the estate of 
a non-resident. — In the absence of administration in this State upon the es- 
tate of a non-resident, the South Carolina tax commission may, at the re- 
quest of an executor or administrator duly appointed and qualified in the 
State of the decedent's domicile, or at the request of a devisee, legatee, dis- 
tributee or of a grantee under a conveyance made during the grantor's life- 
time, and upon satisfactory evidence furnished it by such executor, admin- 
istrator, devisee, legatee, distributee or grantee or otherwise, determine 
whether or not any estate of said decedent within this State is subject to 
tax under the provisions of this article, and if so, may determine the amount 
of such tax and adjust the same with such executor, administrator, devisee, 
legatee, distributee, grantee or other legal representative, and for that pur- 
pose may appoint an appraiser to appraise said property as provided in sec- 



Page 263 Inheritance Tax § 2503 

tion 2492, and the expense of such appraisal shall be a charge upon the said 
estate in addition to the tax. The South Carolina tax commission's certifi- 
cate as to the amount of such tax and receipt for the amount therein certified 
may be filed in the probate court having jurisdiction, and when so filed 
shall be conclusive evidence of the payment of the tax to the extent of the 
certification, as provided in section 2495. Whenever in such a case the tax 
is not adjusted within four ^onths after the death of the decedent, the 
proper probate court, upon application of the South Carolina tax commis- 
sion, shall appoint an administrator in this State as provided in section 2494. 
1932 Code, § 2499; 1922 (32) 800; 1932 (37) 1380. 

§ 2500. Tax commission may appear in court — notice of proceedings in 
court. — The South Carolina tax commission shall be entitled to appear in 
any proceeding in any court in which the decree may in any way affect the 
tax; and no decree in any such proceeding, or appeal therefrom shall be 
binding upon the State unless personal notice of such proceeding shall have 
been given to the South Carolina tax commission. 
1932 Code, § 2500; 1922 (32) 800. 

§ 2501. Blanks and forms — penalty for refusal to use. — The South Caro- 
lina tax commission shall prescribe all forms, books, and blanks for the use 
of the probate judges for the administration of this article, which shall be 
provided at the expense of the several counties, and the South Carolina tax 
commission shall mail notice to the probate judge of each form, book or 
blank required to be used thirty days before the use thereof is required. 
In case any probate judge shall fail, refuse or neglect to use any forms, books 
or blanks prescribed by the South Carolina tax commission as above pro- 
vided, he shall be subject to a penalty of one hundred dollars and an ad- 
ditional penalty of ten dollars for each day's omission. Upon the request of 
the South Carolina tax commission the attorney general or any solicitor 
shall institute such action in the court of common pleas for the recovery of 
the penalty herein provided. The South Carolina tax commission upon good 
cause shown, may in their discretion, remit the penalty or penalties or any 
part thereof prescribed in this section. 
1932 Code, § 2501; 1922 (32) 800; 1924 (33) 902. 

§ 2502. Tax commission to certify tax and collect same — receipt. — 

Whenever the South Carolina tax commission shall determine the amount 
of any tax due and payable under the provisions of this article it shall cer- 
tify the same, and such certification shall be full authority for the said com- 
mission collecting and receiving the amount of such tax, and upon the re- 
ceipt of the amount of such tax, the said commission shall issue its receipt 
to the executor, administrator, or other interested person paying the same. 
1932 Code, § 2502; 1922 (32) 800; 1932 (37) 1380. 

§ 2503. Tax commission institute proceedings to collect taxes unpaid. — 

Whenever it appears that any tax is due and unpaid under the provisions of 
this article, and the persons, institutions, or corporations liable for said tax 
have refused or neglected to pay the same, it shall be the duty of the South 
Carolina tax commission to cause to be instituted in the name of the State 
of South Carolina, in any court of competent jurisdiction, such action or 



§ 2503 Civil Code Page 264 

actions, proceeding or proceedings, as may be necessary, to enforce the lien 
of said tax and the collection thereof; and if there be any grounds for same, 
and it is deemed necessary by the South Carolina tax commission, to se- 
cure an injunction against the transfer or delivery of property subject to 
the lien for the payment of the inheritance tax. And the remedy herein pro- 
vided for the collection of said tax shall be deemed and construed to be in 
addition to any other remedies for the collection of taxes that may now or ■ 
hereafter exist. And whenever the South Carolina tax commission in any 
action instituted by it recovers taxes under the provisions of this article, 
the amount of the judgment so recovered shall be paid to the South Caro- 
lina tax commission, and the said South Carolina tax commission shall turn 
over to the state treasurer all of said taxes after paying the costs, disburse- 
ments and expenses of such suit. 

The South Carolina tax commission shall issue executions for any taxes 
which remain unpaid for a period of ninety days. 

1932 Code, § 2503; 1922 (32) 800; 1932 (37) 1380. 

§ 2504. Accrued penalties. — Liability to any penalty or penalties that may 
have heretofore accrued shall not be affected by this amendatory article 
and the same may be enforced as heretofore provided, provided, that the 
South Carolina tax commission may, upon good cause shown, in their dis- 
cretion remit such penalty or penalties heretofore accrued in whole or in 
part. 

1932 Code, § 2504; 1924 (33) 902. 



ARTICLE 2-A 

Estate Tax 

2504-1. Amount. 2504-3. Administration. 

2504-2. Payment. 2504-4. Saving clause. 

§ 2504-1. Amount — A tax in addition to the inheritance tax imposed by 
existing law is hereby imposed upon the transfer of the net estate of every 
decedent dying after June 5, 1936, whether a resident or non-resident of 
the State, where the inheritance tax imposed by existing law is in the ag- 
gregate of a lesser amount than the maximum credit of eighty per cent of 
the federal estate tax allowed by the Federal Estate Tax Act as contained 
in the Federal Revenue Act of 1926, because of said tax herein imposed, 
then the inheritance tax provided for by law shall be increased by an es- 
tate tax on the net estate so that the aggregate amount of tax due this State 
shall be the maximum amount of credit allowed under said Federal Estate 
Tax Act; said additional tax shall be paid out of the same funds as any 
other tax against the estate. 
1936 (39) 1768. 

For a case involving same type of leg- Columbia v. Safe Deposit & Trust Co. 
islation in other States, see District of of Baltimore, 116 F. (2d) 21. 

§ 2504-2. Payment — interest. — The South Carolina estate tax shall be pay- 
able to the South Carolina tax commission, at the same time or times at 
which the federal estate tax is payable and shall bear interest, if any, at 
the same rate and for the same period as such federal estate tax. 
1936 (39) 1768. 



Page 265 



Gasoline Tax 



§ 2505 



§ 2504-3. Administration — computation. — The administrative provisions 
contained in act No. 792 of the South Carolina General Assembly approved 
April 4, 1932, wherever applicable, shall apply to the collection of the tax 
imposed by this article. The am.ount of the tax as imposed by section 2504-1 
shall be computed in full accordance with the federal law in force at the 
time of the death of the decedent, known as Federal Revenue Act 1926, 
1936 (39) 1768. 

§ 2504-4. Saving clause. — If any section, phrase or clause hereof, is for any 
reason held to be unconstitutional, such decision shall not affect the validity 
of the remaining portion or portions of this article. 
1936 (39) 1768. 



2505. License tax on gasoline. 

2506. Gasoline dealers to file bond. 
25u(. Distribution of proceeds. 

2508. Use of portion allotted to 

highway department. 

2509. In lieu of former tax. 

2510. Reimbursement agreements. 

2511. Highway construction. 

2512. License tax on gasoline, etc. 

2513. Time of payment. 

2514. Executions. 



ARTICLE 3 






Gasoline Tax 




2515. 


Failure to make return. 




2516. 


Report of supply. 




2517. 


Application of sections. 




state 2518. 


Duties of commission of agi 
ture. 


icul- 


2519. 


Distribution. 




2520. 


Invalidity. 




2520- 


1. Carriers report shipments 
deliveries. 


and 


2520-2. Refund tax used in certain U. S. 




planes. 





§ 2505. License tax on gasoline. 

(1) Amount — collection. — Every oil company, person, firm or corporation 
doing domestic or intra-state business within this State, and engaging in 
the business of selling, consigning, using, shipping, or distributing for the 
purpose of sale within this State, any gasoline or any substitute therefor, 
or combination thereof, for the privilege of carrying on such business shall 
be subject to the payment of a license tax, which tax shall be measured by 
and graduated in accordance with the volume of sales of such oil company 
within the State. Every such oil company shall pay to the State an amount 
of money equal to six (6) cents per gallon on all gasoline, combinations 
thereof, or substitutes therefor, sold or consigned, used, shipped or dis- 
tributed for the purpose of sale within the State. Every oil company sub- 
ject to the tax provided for in §§ 2505, 2507 to 2511 shall on or before the 
20th day of each month, and every month, make out and file with the 
South Carolina tax commission a return under oath, in such form as may 
be prescribed by said South Carolina tax commission showing the number 
of gallons of gasoline, combinations thereof, or substitutes therefor, which 
have been sold- or consigned, used, shipped or distributed for the purpose of 
sale within this State during the previous month and shall at the same time 
remit to the South Carolina tax commission the amount of the tax pro- 
vided by §§ 2505, 2507 to 2511. And every such oil company shall keep a 
record, or records, showing all purchases and dispositions of all gasoline, 
combinations thereof, or substitutes therefor, and such records shall be at 
all times subject to inspection by any agent of the South Carolina tax com- 
mission or the department of agriculture. 



§ 2505 Civil Code Page 266 

(2) Failure to make return — non-payment a misdemeanor — penalty. — If 

any oil company shall fail to make the required monthly returns or shall 
fail to pay the taxes herein provided, the South Carolina tax commission 
shall make a return for such delinquent company upon such information as 
may be reasonably obtained, assess the tax thereon, add a penalty of ten 
per cent, to the amount as assessed, and certify the same, and if such tax 
and penalty is not paid to the South Carolina tax commission on or before 
the first day of the following month, or if such oil company shall fail to 
keep a record of all gasoline, combinations thereof, or substitutes therefor, 
as required therefor in sections 2505, 2507 to 2511, or shall wilfully make a 
fraudulent or false return, then, in such event the oil company subject to 
said tax shall be guilty of a misdemeanor, and, upon conviction, shall be 
subject to a fine of not less than one hundred ($100.00) dollars, or imprison- 
ment for not less than thirty (30) days. 

(3) Liability for tax. — It is hereby declared to be the intent and purpose 
of sections 2505, 2507 to 2511 to impose a tax upon every oil company en- 
gaged in domestic or intrastate commerce or business within the schedule 
provided within said sections, at the rate herein specified, where such gaso- 
line, combinations thereof, or substitutes therefor, is originally sold, con- 
signed, used, shipped or distributed by such oil company in this State, but 
nothing within said sections shall be construed to impose any such license 
tax upon any selling agent, consumer or retailer, selling, consigning, ship- 
ping, distributing or using any of said gasoline, combinations thereof, or sub- 
stitutes therefor, which may have been bought from, consigned by, or other- 
wise bailed by any oil company as defined within said sections, which has 
paid the tax as herein imposed, nor shall said sections be held to apply in 
case of interstate commerce. 

(4) Duties of commissioner of agriculture. — The commissioner of agri- 
culture shall, at such times and in such form as may be specified by the 
South Carolina tax commission, certify to the South Carolina tax commis- 
sion the following: names of all consignors of gasoline, combinations 
thereof, or substitutes therefor, when the said products are consigned to a 
resident oil company, the name and address of such consignee of an oil 
company and the quantity and kind of such products so consigned: pro- 
vided, that such information shall be in the possession of, or on file in the 
office of the department of agriculture, and to the extent such information 
is not in possession of said department and not required to be kept there, 
no such report shall be required. 

(5) Meaning of terms. — The term "oil company" as used in sections 2505, 
2507 to 2511 shall mean and be held to include any person, firm or corporation, 
company, partnership or association engaged in selling or in consigning, 
using, shipping or distributing for purposes of original sale within this 
State gasoline, combinations thereof, or substitutes therefor, as specified 
herein. The term "original sale" shall mean the first sale of such products, 
or the first distribution, transfer, consignment or bailment of such prod- 
ucts, other than tank car lots, for the purposes of sale within this State, and 
in the case of tank car lots, originally purchased by wholesale dealers with- 
in the State, the tax shall be paid on the first sale thereafter as is now re- 
quired where tank car lots are purchased from without the State. 

(6) Collection of tax. — The South Carolina tax commission shall, as soon 



Page 267 Gasoline Tax § 2506 

as practicable and before the 25th day of each month issue a warrant or 
execution directed to the sheriff of the county, or his lawful deputy, in 
which the delinquent taxpayer resides or where his business is conducted. 
The sheriff to whom this execution is directed shall proceed to enforce the 
same in the same manner provided by law for the enforcement of an execu- 
tion issued by a county treasurer against a delinquent taxpayer. The taxes 
and all penalties herein provided shall be held as a debt payable to the 
State by the party against whom the same shall be charged, and all such 
taxes, penalties and assessments shall be a first lien in all cases whatsoever 
upon all property of the party charged therewith: provided, that nothing 
contained herein shall be construed as imposing any tax on kerosene. 

(7) Deposit monies collected to credit of state treasurer. — All monies col- 
lected by the South Carolina tax commission under the provisions hereof 
shall be deposited to the credit of the state treasurer as other taxes now 
collected by the tax commission. 

1932 Code, § 2505; 1925 (34) 54; 1929 (36) 107; 1932 (37) 1392; 1936 (39) 1615; 1941 
(42) 119. 

Editor's nole. — This section carries the risdiction in assessing tax on 30 per 

provisions of law re-enacted by § 2509. cent, of all sales of gasoline, and seller 

See act 34 of 1924 and Acts of 1925 at was not authorized in treating sales up 

page 54. to 70 per cent, of contents of reservoir 

Commingling of taxable and nontax- as nontaxable. Charleston Oil Co. v. 

able gasoline.— Where gasoline subject Carter, 131 S. C. 466, 128 S. E. 8. 
to tax of three cents per gallon (now six Constitutionality. — Sections 2505-2511 

cents), was comming;led in reservoir held valid. Eastern Air Transport, Inc. 

with nontaxable gasoline in ratio of 30 v. South Carolina Tax Commission, et 

per cent, taxable gasoline to 70 per cent. al., 52 F. (2d) 456, 285 U. S. 147, 52 S. 

nontaxable gasoline, it was held that Ct. 340. 
state tax commission was within its ju- 

§ 2506. Gasoline dealers to file bond. — Every oil company doing domestic 
or intra-state business within this State and engaged in the business of 
selling, consigning, using and shipping, or distributing for the purpose of 
sale within this State, any gasoline or substitute therefor or combination 
thereof and liable for the payment of a license tax under the provisions of 
act 34, Acts 1925, and amendments thereto and engaged in such business at 
the time this section shall go into effect within thirty days thereafter, and 
all other distributors of motor fuels prior to engaging in the transaction of 
such business, shall file an application for a license with the South Caro- 
lina tax commission on forms prescribed, prepared and furnished by the 
South Carolina tax commission, which shall set forth; the name under 
which said oil company transacts or intends to transact such business with- 
in the State; the place or places where such is being or will be carried on; 
if said oil company is a firm, partnership, association or company, the 
names and addresses of the persons constituting such firm, partnership, as- 
sociation or company; if said oil company is a corporation, the names and 
addresses of the principal officers thereof, together with such further in- 
formation as the South Carolina tax commission may require at the time of 
filing of the said application. The applicant shall file a bond executed by 
some surety company authorized to do business in this State, or shall de- 
posit with the state treasurer security satisfactory to said state treasurer in 
an amount as may be approved by the South Carolina tax commission, 
conditioned upon the applicant paying all taxes which may be due under 



§ 2506 Civil Code Page 268 

the provisions of act 34, Acts of 1925, and amendments thereto. Upon the 
approval of said application and the bond the South Carolina tax commis- 
sion shall issue to such oil company a gasoline dealers' license: provided, 
that any oil company may furnish the South Carolina tax commission v^^ith 
a statement of assets and liabilities, and if in the judgment of the South 
Carolina tax commission the property owned by such oil company is suffi- 
cient to protect the State in the payment of all gasoline taxes due, the bond 
above provided shall not be required. No oil company shall engage in such 
business subsequent to the approval of this section without first filing such 
application and furnishing the bond herein required with the South Caro- 
lina tax commission. Any oil company which shall fail or refuse to comply 
with the provisions of this section, or which shall make any false statement 
in the application for license or for bond, shall be deemed guilty of a mis- 
demeanor and upon conviction in a court of competent jurisdiction shall be 
punished by a fine of not more than $1,000.00. 
1932 Code, § 2506; 1929 (36) 105; 1931 (32) 366. 

See § 2505 for act 34 of 1925 and amendments thereto referred to in this section. 

§ 2507. Distribution of proceeds. — The license tax of six (6c.) cents per gal- 
lon on gasoline as herein levied and provided for shall be distributed as fol- 
lows: five (5c.) cents on each gallon shall be turned over to the state high- 
way department for the purpose of said department and one (Ic.) cent per 
gallon shall be distributed to the counties of the State to be used exclusively 
for the construction and maintenance of county roads, and the distribution 
of the one (Ic.) cent per gallon license tax among the counties shall be on 
the same basis and by the same method as now provided by law for the 
distribution of the two (2c.) cents gasoline tax formerly or heretofore dis- 
tributed among the counties. Provided, that the minimum amount to be 
paid to any county shall not be less than twelve thousand ($12,000.00) dol- 
lars per year. 

Manner of Distributing the Two Cent Portion of the Counties at the 
Time of the Passage of This Section. — The two cents per gallon to be dis- 
tributed to the counties shall be made on a basis of the amount of license 
fees collected in said counties from automobiles and trucks. 

1932 Code, § 2507; 1925 (34) 56; 1929 (36) 107; 1941 (42) 296. 

For unsuccessful attempts to divert al, 193 S. C. 158, 7 S. E. 526, and State 
these taxes for general state purposes ex rel. Edwards v. Osborne et al., 195 S. 
see State ex rel. Edwards v. Osborne et C. 295, 11 S. E. (2d) 260. 

§ 2508. Use of portion allotted to state highway department. — Out of the 

five (5c.) cents gasoline tax herein allocated for the purposes of the state 
highway department, together with other current income or other funds 
of said department, the state highway commission or department shall make 
payments or reimbursements as follows: 

(a) The appraised value of any hard surfaced roads, or concrete bridges 
connecting with other States, now in the state highway system constructed 
by any county or counties either before or after the passage of sections 5926 
et seq., shall be reimbursed or paid to such county, reimbursements to be 



Page 269 Gasoline Tax § 2509 

made on the basis of valuation for hard surfaced roads provided for in sec- 
tion 5928. Such reimbursements shall be made to such county in annual in- 
stallments over the period of years ending in 1943. All unpaid obligations 
of the state highway commission coming under the provisions of this clause 
shall bear interest at the rate of four and one-half per centum per annum, 
payable semi-annually, or if any county shall have issued bonds for said 
paving, then interest shall be paid by said highway commission to such 
county at the rate borne by the bond of said county, such interest to be 
paid semi-annually. No payments shall be made under this clause for roads 
constructed under reimbursement agreements referred to in clause (c) of 
this section. 

(b) The amounts which the state highway commission has or shall have 
by agreements made with counties or highway or bridge districts since the 
passage of sections 5926 et seq., or hereafter made, agreed to pay as reim- 
bursement for constructing state highways or for advancing money for said 
purposes shall be reimbursed or paid to such county or highway or bridge 
districts. All unpaid obligations of the state highway commission coming 
under the provisions of this clause shall bear interest at the rate borne by 
any bonds or other obligations issued by counties or highway or bridge dis- 
tricts for the purpose of obtaining funds advanced and/or used for the con- 
struction of state highways: in any case where any county or highway or 
bridge district has advanced money to the state highway commission from 
sources other than from the sale of bonds or notes bearing a fixed rate of 
interest, the interest paid on such amounts shall be at the rate of four and 
one-half per centum per annum, payable annually. Payments of interest re- 
quired by this section to be made at the rate borne by bonds or other obliga- 
tions shall be made at or before the times when the interest on said bonds or 
other obligations fall due. The interest required to be paid to counties or 
highway or bridge districts under the provisions of this section shall be 
computed from the 16th day of March 1929. 

(c) In any case where the portion of the gasoline tax which is required 
by laws enacted prior to the 16th day of March 1929 to be distributed to 
counties has been lawfully pledged in whole or in part for, or is required 
by law to be applied, in whole or in part, to the payment of the principal 
and or interest of any bonds or other obligations, the state highway com- 
mission shall pay said principal and/or interest at or before the times when 
said principal and or interest become due. The payments and reimburse- 
ments required by this section shall have priority over any other payments 
authorized or required by law to be made out of the gasoline tax or other 
current income of the state highway department. 

1932 Code, § 2508; 1929 (36) 107. 

See section 2507 and note thereto. der reimbursemenl agreemenl see Ches- 

See generally. State v. Moorer, 152 S. terfield County v. State Highway De- 

C. 455, 150 S. E. 269. partment, 191 S. C. 19, 3 S. E. 686. 
For duty of highway department un- 

§ 2509. In lieu of former tax. — The license tax of six (6c.) cents per gallon 
on gasoline as herein levied and provided for shall be in lieu of the gaso- 
line tax of five (5c.) cents per gallon heretofore levied, assessed and col- 
lected by law. All provisions of law now relating to the collection of the 



§ 2509 Civil Code Page 270 

gasoline tax are hereby re-enacted. 
1932 Code, § 2509; 1929 (36) 107. 

The provisions of law relating to the collection of the gasoline tax as re-enacted in 
this section have been inserted in § 2505. 

§ 2510. Reimbursement agreements. — The state highway commission and 
each county in this State are hereby authorized to enter into a reimburse- 
ment agreement or agreements, and each county is hereby authorized to is- 
sue its bonds for the purpose of raising moneys to be advanced to the state 
highway commission pursuant to such agreement or agreements, in accord- 
ance with the provisions of Civil Code sections 5937 to 5945 except as is 
herein otherwise provided. In each such agreement the county which is a 
party thereto shall agree to advance to the state highway commission a 
specified sum of money for the construction of any or all state highways in 
the county, and the state highway commission shall agree to reimburse the 
county for the money so advanced, such reimbursement to be made at such 
time or times not more than twenty-five years after the date of such agree- 
ment as may be mutually agreed upon by the county and the state high- 
way commission, and in the meantime to pay interest upon the amount re- 
maining unpaid at the same rate as the rate of interest borne by bonds of 
the county issued for the purpose of raising the money to be so advanced, 
such interest to be paid semi-annually in time to meet the semi-annual in- 
terest payments on said bonds. The state highway commission shall make 
such reimbursement out of the revenues received by it under this or other 
existing laws, and so much of said revenues as may be necessary for said 
purpose is hereby pledged for said purpose, except moneys necessary in 
order to meet prior obligations payable out of said revenues. Bonds issued 
by any county for the purpose of raising moneys to be advanced under such 
an agreement shall mature at such time or times not exceeding twenty-six 
years after the date of the bonds as the officer or officers authorized by 
said sections 5937 to 5945, to issue the same may determine with the ap- 
proval of the Senator and at least one-half of the Representatives from 
said county in the General Assembly. No part of the gasoline tax distributed 
among the counties shall be used for paying principal or interest of bonds 
issued under this section. All of the provisions of said sections relating to 
the issuance and payment of county bonds shall apply to the bonds hereby 
authorized, except in so far as said provisions are inconsistent with the pro- 
visions of §§ 2505, 2507 to 2511. In the event that certificates of indebtedness 
or other obligations of the State or of a highway district embracing more 
than ten counties are issued for the construction of any part of the state 
highway system, no reimbursement agreement shall thereafter be made 
under this section. No reimbursement agreement sKall be made under this 
or any other act, unless the state highway commission or the chief high- 
way commissioner shall first find and determine: (1) that the amount of 
the revenues derived in the next preceding calendar year from motor ve- 
hicle license fees and the gasoline tax, except the amount of the gasoline 
tax exceeding a gasoline tax levied at the rate of five cents per gallon, will, 
if collected annually thereafter, be sufficient to pay the amounts payable 
by the state highway department under such agreements and under the 
provisions of section 2508, as such payments become due, and; (2) that the 



Page 271 Gasoline Tax § 2510 

amount of the revenues to be derived from the motor vehicle license tax 
and the gasoline tax in each year during the period for which such reim- 
bursement agreement is to run, as such revenues are estimated by said 
commission or chief highway commissioner, except the amount of the gaso- 
line tax exceeding a gasoline tax levied at the rate of five cents per gallon, 
will be sufficient to pay the amounts payable by the state highway de- 
partment under said agreement and under the provisions of section 2508, 
as such payments become due, and sufficient to pay also the amounts re- 
quired in each year during said period for the administration and opera- 
tion of the state highway department, the maintenance of all highways in 
the state highway system, and tort claims against the state highway de- 
partment, as estimated by said commission or chief highway commissioner. 
No interest-bearing evidence of indebtedness of the State shall be issued 
for state highway purposes under any act passed at the present session of 
the General Assembly unless the state highway commission or the chief 
highway commissioner shall first find and determine: (1) that the amount 
of the revenues derived in the next preceding calendar year from the motor 
vehicle license fees and the gasoline tax, except the amount of the gasoline 
tax exceeding a gasoline tax levied at the rate of five cents per gallon, will, 
if collected annually thereafter, be sufficient to pay the principal and in- 
terest of said evidences of indebtedness and of all such evidences of in- 
debtedness of the State previously issued or requested by the state high- 
way commission to be issued for highway purposes under any act passed at 
the present session of the General Assembly, as such principal and interest 
fall due, and sufficient to pay also the amounts payable by the state high- 
way department under the provisions of section 2508, as said payments be- 
come due, and; (2) that the amount of the revenues to be derived from 
motor vehicle license fees and the gasoline tax in each year during the pe- 
riod for which such evidences of indebtedness of the State are to run, as 
such revenues are estimated by said commission or chief highway com- 
missioner, except the amount of the gasoline tax exceeding a gasoline tax 
levied at the rate of five cents per gallon, will be sufficient to pay the said 
principal and interest, as they fall due, and the said amounts payable under 
the provisions of section 2508, as said payments become due, and sufficient 
to pay also the amounts required in each year during said period for the 
administration and operation of the state highway department, the mainte- 
nance of all highways in the state highway system, and tort claims against 
the state highway department, as estimated by said commission or by the 
chief highway commissioner. In estimating said revenues for the purposes 
of this section, neither the state highway commission nor the chief high- 
way commissioner shall assume that prior to the year 1939 the revenues of 
any year will be more than five per centum in excess of the actual or esti- 
mated revenues of the next preceding year, nor that in 1939 or later years 
there will be any increase in such revenues over and above the revenues of 
the year 1938. 

1932 Code, § 2510; 1929 (36) 107. 

Actions of state highway commission- Johnston, 180 S. C. 329, 185 S. E. 491. 

ers in voting to enter into reimburse- For the "diversion" cases see section 

ment agreements with counties did not 2507 and notes thereto. 

warrant Governor's suspension of high- See also State ex rel. Brown et al. v. 

way commissioners from office. Dacus v. Bates, ._ S. C. .— , 18 S. E. (2d) 346. 



§ 2511 Civil Code Page 272 

§ 2511. Highway construction. — Cut of the gasoline tax herein allocated 
for the purposes of the state highway department, together with other cur- 
rent income of said department and or money or funds advanced or to be 
advanced to the state highway commission by any county or counties pur- 
suant to reimbursement agreement or agreements for the construction of 
state highways, the state highway commission is authorized to construct 
of hard surface or other dependable type, any highway in the state high- 
way system classed by law as a soft surface highway where, in the judg- 
ment of said commission, the construction of such highway or section of 
highway of hard surface or other dependable type is warranted., but the 
state highway commission shall not have the right to change any highway 
or section of highway designated by law as a hard surface or other de- 
pendable type of highway to a soft surface or earth type highway. 
1932 Code, § 2511; 1929 (36) 107. 

§ 2512. License tax on gasoline, etc., stored in State — time allowed — 
amount — exceptions — allowance. — Every person, firm, corporation, munici- 
pality, county, or any subdivision thereof, in the State of South Carolina 
whicTi shall import into this State from any other State or foreign country, 
or shall receive by any means into this State, and keep in storage in this 
State for a period of twenty-four hours or more, after the same shall have 
lost its interstate character as a shipment in interstate commerce, any gaso- 
line or any other like products of petroleum or under whatever name desig- 
nated, which is intended to be stored or used for consumption in this State, 
shall pay a license tax of six cents per gallon for every gallon of gasoline, 
or other like products of petroleum aforementioned, which shall have been 
shipped or imported into this State from any other State or foreign country, 
and which shall hereafter, for a period of twenty-four hours after it loses 
its interstate character as a shipment of interstate commerce be kept in 
storage in this State to be used and consumed in this State by any person, 
firm, or corporation, municipality, county or subdivisions thereof, and 
which has not already been subjected to the payment of the license taxes 
imposed upon the sale thereof by acts of the General Assembly of the State 
of South Carolina, the same being act No. 34, Acts of 1925, approved the 
23rd day of March, 1925, and sections 2505, 2507 to 2511, imposing license 
taxes for the privilege of dealing in gasoline or other like products of pe- 
troleum: provided, that sections 2512 to 2520 shall not impose a tax upon 
crude petroleum, residium or smudge oil: provided, further, that one per 
cent to cover loss by evaporation, spillage or otherwise shall be deducted 
by the taxpayer when remitting the tax required hereby. 
1932 Code, § 2512; 1930 (36) 1390. 

Constitutionality. — This section and of Greenville et al. v. Query et al., 166 

the following sections of this article S. C. 281, 164 S. E. 844, Gregg Dyeing 

were held to be constitutional in the Co. et al. v. Query et al., 286 U. S. 472, 

cases of Gregg Dyeing Co. v. Query et 52 S. Ct. 631, 84 A. L. R. 831. 
al., 166 S. C. 117, 164 S. E. 588, and City 

§ 2513. Time of payment — returns to be made — records kept. — The license 
tax imposed by sections 2512 to 2520 shall be paid on or before the 20th day 
of each month and every month, as hereinafter provided. That every per- 
son, firm, corporation, municipality, county or any subdivision thereof sub- 



Page 273 Gasoline Tax § 2515 

ject to the payment of the tax herein provided shall on or before the 20th 
day of each month and every month, make out and file with the South 
Carolina tax commission a return under oath, in such form as may be pre- 
scribed by said South Carolina tax commission showing the number of 
gallons of gasoline, combination thereof or substitutes therefor, which have 
been received, kept, stored or used witliin this State during the previous 
month and shall at the same time remit to the South Carolina tax commis- 
sion the amount of the tax imposed by sections 2512 to 2520. Every one 
liable for the payment of this tax shall keep a record, or records, showing 
all receipts of all gasoline, combination thereof or substitutes therefor, and 
such records shall be at all times subject to inspection by any agent of the 
South Carolina tax commission or the department of agriculture. 
1932 Code, § 2513; 1930 (36) 1390; 1941 (42) 119. 

See section 2515 and note thereto. 

§ 2514. Executions. — If the tax imposed in sections 2512 to 2520 is not paid 
to the South Carolina tax commission on or before the 25th day of each and 
every month the tax commission shall issue a warrant or execution di- 
rected to the sheriff of the county or the tax collector in which the delin- 
quent taxpayer resides or where such business is conducted, and the sheriff 
or tax collector to whom this execution is directed shall proceed to enforce 
the same in the same manner provided by law for the enforcement of an 
execution issued by the county treasurer against a delinquent taxpayer. 
The taxes and all penalties herein provided shall be held as a debt payable 
to the State by the taxpayer against whom the same shall be charged, and 
all such taxes and penalties shall be a first lien in all cases whatsoever upon 
all property of the taxpayer charged therewith. 
1932 Code, § 2514; 1930 (36) 1390. 

Levy on properly of municipalily. — quent municipality: (1) Any property 

Property held by a municipality and owned by such delinquent taxpayer, 

used strictly for municipal and public personal property and real estate, not 

purposes may be subjected to levy and used by it for public or governmental 

sale in same manner as property of purposes; (2) any personal property 

other defaulting taxpayers. City of owned by such delinquent taxpayer 

Greenville v. Query, 172 S. C. 133, 173 and used by it for governmental pur- 

S. E. 292. poses, inchiding moneys, etc., in hands 

Not beyond power of General Assem- of or to credit of such taxpayer, and 

bly to authorize sale of municipal prop- which may be reached by proceedings 

erty used for pubhc purposes to satisfy supplementary to execution; and (3) any 

the assessment of this tax. Ibid. real estate of such delinquent taxpayer 

Levy and sale should be made in the used by it for governmental or public 

following order, as to property of delin- purposes. Ibid. 

§ 2515. Failure to make return — penalty. — If any taxpayer liable for the 
payment of the tax herein imposed shall fail to make the required monthly 
returns or shall fail to pay the taxes herein provided the South Carolina 
tax commission shall make a return for such delinquent taxpayer upon such 
information as may be reasonably obtained, assess the tax thereon, add a 
penalty of ten per cent to the amount as assessed and proceed to collect the 
tax and penalties as provided for in section 2514. 
1932 Code, § 2515; 1930 (36) 1390. 

Failurs of county to make return. — cise tax on storage of gasoline, tax corn- 
After county failed to file monthly re- mission could make return and levy exe- 
turns as required by statute imposing ex- cutions on county property for tax with- 



§ 2515 Civil Code Page 274 

out judicial determination thereof, and sion for relief from erroneous return 

commission need not have furnished made by commission after county failed 

county with itemized statement of tax. to file monthly returns as required by 

Cherokee County v. Whelchel, et al., statute imposing excise tax on storage 

172 S. C. 225, 173 S. E: 632. of gasoline. Ibid. 
County should apply to tax commis- 

§ 2516. Report of supply on hand required. — Every taxpayer liable for the 
payment of the tax herein imposed by sections 2512 to 2520 shall report to 
the South Carolina tax commission within five (5) days after the date these 
sections go into effect, a true statement of all gasoline, combinations there- 
of, or substitutes therefor, which such taxpayer has had on hand at the 
close of the day these sections go into effect. 
1932 Code, § 2516; 1930 (36) 1390. 

§ 2517. Application of sections. — Nothing within sections 2512 to 2520 
shall be construed to impose a license tax upon any selling agent, consumer, 
or retailer, selling, consigning, shipping, distributing or using gasoline, 
combinations thereof, or substitutes therefor, which may have been bought 
from any oil company on which the license taxes imposed by act No. 34, Acts 
of the General Assembly of 1925, approved the 23rd of March, 1925, and §§ 
2505, 2507 to 2511 have been paid nor shall sections 2512 to 2520 be con- 
strued as applying in the case of interstate commerce. 
1932 Code, § 2517; 1930 (36) 1390. 

Constitutionalily.— This section held et al., 286 U. S. 472, 52 S. Ct. 631. 
valid. Gregg Dyeing Co. et al. v. Query See note to section 2505. 

§ 2518. Duties of commission of agriculture. — The commission of agricul- 
ture shall, at such times and in such form as may be specified by the 
South Carolina tax commission certify to the South Carolina tax commis- 
sion the same information regarding shipment of gasoline to taxpayers 
liable for the payment of the tax imposed in sections 2512 to 2520 as is done 
under the provisions of act No. 34, Acts of 1925, sections 2505 to 2511. 

1932 Code, § 2518; 1930 (36) 1390; 1941 (42) 119. 

See note to section 2505. 

§ 2519. Distribution.— The tax imposed in sections 2512 to 2520 shall be 
distributed in the same manner and proportion as is the tax imposed by 
sections 2505 to 2511. Nothing in sections, 2512 to 2520 shall be construed 
so as to apply to crude oil, fuel oil or kerosene oil. 
1932 Code, § 2519; 1930 (36) 1390. 

§ 2520. Invalidity. — If any clause, sentence, section or provision of §§ 2512 
to 2520 shall be held unconstitutional such invalidity shall not affect or im- 
pair the remaining portion of §§ 2512 to 2520. 
1932 Code, § 2520; 1930 (36) 1390. 

§ 2520-1. Carriers report monthly shipments and deliveries of gasoline in 
State. 

(1) Report to tax commission. — Every railroad company, water trans- 
portation company, common carrier, or contract carrier and any per- 
son, partnership or corporation transporting and delivering gasoline, sub- 
stitutes therefor and combinations thereof, either in interstate or intra- 



Page 275 Gasoline Tax § 2520-2 

state commerce to points within South Carolina, shall make reports, under 
oath, to the South Carolina tax commission on forms prescribed by said tax 
commission of all deliveries of gasoline, substitutes therefor and combina- 
tions thereof, kerosene, benzol, casing head gasoline, natural gasoline, 
naptha or distillate made to points within the State. Such reports shall be 
submitted to the South Carolina tax commission on or before the 20th day 
of each month covering deliveries of gasoline, substitutes therefor and com- 
binations thereof made during the preceding month. Provided, however, 
that upon good cause shown the South Carolina tax commission may allow 
further time for making and submitting the reports required by this sub- 
section. 

(2) Tax commission report to comm.issioner of agriculture. — The 
South Carolina tax commission shall, at such times and in such form as 
may be specified by the commissioner of agriculture, certify to the com- 
missioner of agriculture the following: names of all consignors of gasoline, 
combinations thereof, or substitutes therefor, kerosene, benzol, casing head 
gasoline, natural gasoline, naptha or distillate when the said products are 
consigned to a resident dealer, the name and address of such consignee and 
the quantity and kind of such products so consigned; provided, that such 
information shall be in the possession of, or on file in the office of the South 
Carolina tax commission and to the extent such information is not in pos- 
session of said South Carolina tax commission and not required to be kept 
there, no such report shall be required. 

(3) Penalties. — Any person, firm or corporation violating the provisions 
of subsection 1, or who shall make any false statement in the reports re- 
quired by subsection 1, shall be deemed guilty of a misdemeanor and upon 
conviction shall be punished by a fine of not more than five hundred 
($500.00) dollars or imprisonment for a term not exceeding six (6) months, 
in the discretion of the court, for each and every offense. Provided, that 
the South Carolina tax commission may, in its discretion, compromise any 
prosecution under this section, either prior or subsequent to the commence- 
ment thereof. 

1935 (39) 185; 1936 (39) 1615; 1941 (42) 119. 

§ 2520-2. Refund tax paid on gasoline sold to army primary training 
schools for use in certain planes owned by U. S. 

(1) Authorized. — The tax paid on any and all gasoline or substitute there- 
for or combination thereof when sold to any army primary aviation school to 
be used in planes owned by the United States of America, and used by such 
school in the training of cadets, students or trainees actually enlisted in the 
United States Air Corps and used under the supervision of the army shall, 
when the provisions of this section are complied with, be refunded to the 
licensed dealer making such sales upon the presentation to the South Caro- 
lina tax commission of the certificates required in subsection 2. 

(2) Refund only when amount and use of gasoline certified at pur- 
chase. — The provisions of this section shall not apply to any gasoline or any 
substitute therefor or combination thereof sold to such aviation school to 
be used as provided in subsection 1 above unless at the time of the purchase 
of such gasoline or substitute therefor or combination thereof, the officer in 
charge of such school or some person designated by him, shall issue and 



§2520 



Civil Code 



Page 276 



sign a certificate showing the amount of gasoline or substitute therefor or 
combination thereof purchased, that same was purchased for an army pri- 
mary aviation school, and that same will be used in planes owned by the 
United States of America in such army primary school in the training of 
cadets, students or trainees actually enlisted in the United States Air Corps 
under the provisions of the army. 

(3) Penalties. — Any person issuing and or signing any such certificate 
knowing that a false statement is contained in such certificate, and any per- 
son knowingly using any gasoline or substitute therefor or combination 
thereof purchased under such certificate for any purpose other than set 
out in said certificate, shall be deemed guilty of a misdemeanor and, upon 
conviction, sentenced to pay a fine of not exceeding ten thousand ($10,- 
000.00) dollars nor less than fifty ($50.00) dollars or to serve a term of not 
less than thirty days nor more than two years in the state penitentiary, 
or both. 

1941 (42) 167. 



ARTICLE 4 
Miscellaneous State Revenue Laws 



2521 Documentary tax. 2543. 

2522. Governmental obligations. 2544. 

2523, 2524, 2530. Penalties. 2545. 
2525, Stamps. 2546. 
252G, 2529. Powers of tax commission. 2547. 

2527. Business license tax. 2548. 

2528. Inspection. 2549. 

2531. Admission tax. 2550. 

2532. Soft drink tax. 2551. 

2533. Method of collecting soft drink tax 2552. 

2534. Enforcement of soft drink tax. 2553. 

2535. Cancellation. 2554. 

2536. Misuse of stamps or crowns. 2554- 

2537. Evasion of soft drink tax. 2555. 

2538. Confiscation. 2555- 

2539. Record of ingredients. 2555- 

2540. Execution for unpaid taxes. 2556. 

2541. Invalidity of part of statute. 2557. 

2542. Amount and payment of soft drink 

tax. 



Contractors' tax. 

Compromise of delinquent taxes. 
Taxes of itinerants. 
Power of tax commission. 
Tax in addition to others. 
Payment under protest. 
Compromise of prosecutions. 
Remittance to state treasurer. 
Revolving fund. 
Duplicate license. 
Invalidity of part of statute. 
Out of State use. 
1. Sheriffs to report executions. 
Tax on malt, etc. 

1. Tax on oleomargarine. 

2. License tax on cigars, etc. 
Operators of retail stores. 
Licenses of detectives and detec- 
tive bureaus. 



§ 2521. Documentary tax. — There shall be levied, collected and paid, for 
and in respect of the several bonds, debentures or certificates of stock and 
indebtedness, and other documents, instruments, matters and things men- 
tioned and described in schedule A of §§ 2521 through 2553, or for or in re- 
spect of the vellum, parchment, or paper upon which such instrument, 
matter or things, or any of them, are written or printed, by any person 
who makes, signs, issues, sells, removes, consigns or ships the same or for 
whose benefit or use the same are made, signed, issued, sold, removed, con- 
signed, or shipped, the several taxes specified in such schedule. 
1932 Code, § 2521; 1928 (35) 1089. 

As to enjoining collection of docu- by corporate officers outside of State 

mentary stamp tax, see section 2548 and and mailed to payee bank also outside of 

notes thereto. State are not subject to documentary 

Notes executed and mailed outside of stamp tax, although maker corporation 

State; constitutionality. — Notes executed was situated in South Carolina. Gran- 



Page 277 Miscellaneous State Revenue Laws § 2524 

iteville Mfg. Co. v. Query et al., 44 F. and mailed to banks outside of State 
(2d) 64, 283 U. S. 376. 51 S. Ct. 515. are subject to tax, without violating 

But notes executed in South Carolina Federal Constitution. Ibid. 

§ 2522. Governmental obligalion not taxable. 

(1) Certain stated. — There shall not be taxed under sections 2521 to 2553 
any bond, note or other instrument, issued by the United States, or by any 
foreign government, or by any State, Territory, or the District of Columbia, 
or local sub-division thereof, or municipal or other corporation exercising 
the taxing power; or any bond of indemnity required to be filed by any per- 
son to secure payment of any pension, allowance, allotment, relief, or insur- 
ance by the United States, or to secure a duplicate for, or the payment of any 
bond, note, certificate of indebtedness, war-savings certificate, warrant or 
check issued by the United States: provided, that the provisions of sec- 
tions 2521 to 2553 shall not apply to certificates of stock, issued by mutual 
building and loan associations, organized and operating exclusively for the 
benefit of its members. 

(2) Notes payable to secretary of agriculture. — Promissory notes made 
payable to the secretary of agriculture at Washington, D. C. are hereby 
exempt from and shall not be required to have state documentary stamps 
affixed thereto. 

1932 Code, § 2522; 1928 (35) 1089; 1929 (36) 113; 1933 (38) 237. 

§ 2523. Evasion of stamp tax. 

(1) Liability. — Whoever: (a) makes, signs, issues or accepts, or causes to 
be made, signed, issued or accepted, any instrument, document or paper of 
any kind, or description whatsoever without the full amount of tax thereon 
being duly paid; (b) makes use of any adhesive stamp to denote any tax im- 
posed by sections 2521 to 2553 without cancelling or obliterating such stamps 
as hereinafter provided; is guilty of misdemeanor, and, upon conviction, 
shall pay a fine of not more than one hundred ($100.00) dollars, or be impris- 
oned not more than thirty (30) days, for each offense. 

(2) Cancellation of stamps. — Whenever an adhesive stamp is used for 
denoting any tax imposed by sections 2521 to 2553 on documents except as 
hereinafter provided, the person using or affixing the same shall write, or 
stamp, or cause to be written or stamped thereon, the initials of his or its 
name and date upon which the same is attached or used, so that the 
same may not again be used. Stamps shall be affixed in such manner that 
their removal will require continued application of steam or water: pro- 
vided, that the South Carolina tax commission may prescribe such other 
method for the cancellation of such stamps as it may deem expedient. 

1932 Code, § 2523; 1928 (35) 1089. 

§ 2524. Penalties for fraud in use or re-use of stamps. — Whoever: 

(1) Fraudulently cuts, tears, or removes from any vellum, parchment, 
paper, instrument, or writing upon which any tax is imposed by sections 
2521 to 2553, any adhesive stamp used in pursuance of said sections; 

(2) Fraudulently uses, joins, fixes, or places to, with, or upon any vel- 
lum, parchment, paper, instrument, or writing, upon which any tax is im- 
posed by said sections (a) any adhesive stamp which has been cut, torn or 
removed from any other vellum, parchment, paper, instrument, or writing, 
upon which any tax is imposed by said sections; or, (b) an adhesive stamp 



§ 2524 Civil Code Page 278 

of insufficient value; or, (c) any forged or counterfeited stamp; 

(3) Wilfully removes, or alters the cancellation, or defacing marks of, or 
otherwise prepares, any adhesive stamp, with intent to use, or cause the 
same to be used, after it has already been used, or knowingly or wilfully 
buys, sells, offers for sale, or gives away, any such washed or restored stamp 
to any person for use, or knowingly uses the same; 

(4) Knowingly, and without lawful excuse (the burden of proof of such 
excuse being on the accused) has in possession any washed, restored or 
altered stamp, which has been removed from any vellum, parchment, pa- 
per, instrument, or writing; 

(5) Knowingly or wilfully prepares, buys, sells, offers for sale, or has in 
his or its possession any counterfeit stamps; 

Is guilty of a misdemeanor, and, upon conviction, shall be punished by a 
fine of not more than one thousand ($1,000.00) dollars, or by imprisonment 
for not more than five (5) years, or both. 

1932 Code, § 2524; 1928 (35) 1089. 

§ 2525. Stamps. 

(a) Distributing and affixing. — The South Carolina tax commission shall 
cause to be prepared and distributed for the payment of the taxes prescribed 
in sections 2521 to 2553 suitable stamps denoting the tax on the documents 
to which same may be affixed, and shall prescribe such method for the af- 
fixing of said stamps in substitution for or in addition to the method pro- 
vided in this article, as it may deem expedient. 

(b) Laws extended for collection. — ^All revenue laws relating to the as- 
sessment and collection of taxes are hereby extended to and made a part 
of sections 2521 to 2553, so far as applicable, for the purpose of collecting 
stamp taxes omitted through mistake or fraud from any instrument, docu- 
ment, paper, or writing named herein. 

SCHEDULE A 

(1) Bonds of indebtedness. — On all bonds, debentures, or certificates of 
indebtedness issued by any person, and all instruments, however termed, 
issued by any corporation with interest coupons or in registered form, 
known generally as corporate securities, on each one hundred ($100,00) 
dollars of face value or fraction thereof, ten ($0.10) cents: provided, that 
every renewal of the foregoing shall be taxed as a new issue: prouided, 
further, that when a bond conditioned for the repayment or payment of 
money is given in a penal sum greater than the debt secured, the tax shall 
be based upon the amount secured. 

(2) Capital stocks — issues. — On each original issue, whether organiza- 
tion or reorganization, of certificates of stock, or of profits, or of interest 
in property or accumulations, by any corporation, on each one hundred 

($100.00) dollars of face value, or fraction thereof, ten ($0.10) cents: pro- 
vided, that where a certificate is issued without face value, the tax shall be 
ten ($0.10) cents per share, unless the actual value is in excess of one hun- 
dred ($100.00) dollars per share, in which case the tax shall be ten ($0.10) 
cents on each one hundred ($100.00) dollars of actual value or fraction 
thereof, or unless the actual value is less than one hundred ($100.00) dol- 
lars per share, in which case the tax shall be one ($0.01) cent on each ten 

($10.00) dollars of the actual value or fraction thereof. 



Page 279 Miscellaneous State Revenue Laws § 2525 

The stamps representing the tax imposed by this subdivision shall be at- 
tached to the stock books, and not to the certificates issued. 

(3) Capital slock, sales or transfer. — On all sales, or agreements to 
sell, or memoranda of sales or deliveries of, transfers of legal title to 
shares, or certificates of stock or of profits or of interest in property or ac- 
cumulations in any corporation, or to rights to subscribe for or to receive 
such shares or certificates, whether made upon or shown by the books of 
the corporation, or by any assignment in blank, or by any delivery, or by 
any paper or agreement or memorandum of other evidence of transfer or 
sale, whether entitling the holder in any manner to the benefit of such 
stock interest, or rights, or not, on each one hundred ($100.00) dollars of 
face value or fraction thereof, four ($0.04) cents, and where such shares 
are without par or face value, the tax shall be four ($0.04) cents on the 
transfer of sale or agreement to sell on each share: provided, that it is not 
intended by sections 2521 to 2553 to impose a tax upon an agreement evi- 
dencing a deposit of certificates as collateral security for money loaned 
thereon, which certificates are not actually sold, nor upon the delivery or 
transfer for such purpose of certificates so deposited, nor upon mere loans 
of stock nor upon the return of stock so loaned: provided, further, that the 
tax shall not be imposed upon deliveries or transfers to a broker for sale, 
nor upon deliveries or transfers by a broker to a customer for whom and 
upon whose order he has purchased same, but such deliveries or transfers 
shall be accompanied by a certificate setting forth the facts: provided, fur- 
ther, that in case of sale where the evidence of transfer is shown only by 
the books of the corporation, the stamp shall be placed upon such books of 
the corporation; and where the change of ownership is by transfer of the 
certificate, the stamp shall be placed upon the certificates; and in cases of 
an agreement to sell or where the transfer is made by delivery of the cer- 
tificate assigned in blank, there shall be made and delivered by the seller to 
the buyer a bill or memorandum of such sale, to which the stamp shall be 
affixed; and every bill or memorandum of sale or agreement to sell before 
mentioned shall show the date thereof, the name of the seller, the amount 
of the sale, and the matter or things to which it refers. Any person liable 
to pay the tax as herein provided, or anyone who acts in the matter as agent 
or broker for such person, or who makes any such sale, or who in pur- 
suance of any such sale delivers any certificate or evidence of the sale of 
any stock, interest or right, or bill or memorandum thereof, as herein re- 
quired, without having the proper stamps affixed thereto with intent to 
evade the foregoing provisions, shall be deemed guilty of a misdemeanor, 
and, upon conviction, shall pay a fine of not exceeding one hundred 
($100.00) dollars, or be imprisoned not more than thirty (30) days, or both. 

(4) Notes, written obligations to pay money. — Promissory notes, ex- 
cept bank notes issued for circulation and executory contracts for the pay- 
ment of money which are executed or carried out in an instrument of writ- 
ing to which documentary stamps are affixed; non-negotiable notes; writ- 
ten obligations to pay money, except as may herein otherwise be provided 
for; assignment of salaries, wages or other compensation; and for each re- 
newal of same, for a sum not exceeding one hundred ($100.00) dollars, four 
(4) cents; and for each additional one hundred ($100.00) dollars, or frac- 
tional part thereof, four (4) cents. 



§ 2525 Civil Code Page 280 

Mortgages which incorporate the certificate of indebtedness not other- 
wise shown in separate instrument are subject to a tax at the same rate. 

(5) Conveyances. — Deed, instrument, or writing, whereby any lands, 
tenements or other realty sold shall be granted, assigned, transferred, or 
otherwise conveyed to, or vested in, the purchaser or purchasers, or any 
other person or persons, by his, her, or tlieir direction, when the considera- 
tion or value of the interest or property conveyed exclusive of the value of 
any lien or encumbrance remaining thereon at the time of sale, exceeds 
one hundred ($100.00) dollars, and does not exceed five hundred ($500.00) 
dollars, or fractional part thereof, one ($1.00) dollar, and for each addi- 
tional five hundred ($500.00) dollars or fractional part thereof, one ($1.00) 
dollar. 

(6) Proxies. — Proxy for voting at any election for officer, or meeting 
for the transaction of business of any corporation except religious, educa- 
tional, charitable, fraternal, or literary societies, public cemeteries, or mu- 
tual building and loan associations, twenty ($0.20) cents. 

(7) Power of attorney. — Power for attorney granting authority to do 
or perform some act for or in behalf of the grantor, which authority is not 
otherwise vested in the grantee, fifty ($0.50) cents. 

1932 Code, § 2525; 1928 (35) 1089; 1932 (37) 1378. 

Preferred stock and capital notes of (53). 
banks exempt from taxes — see § 2578 See section 2521 and notes tliereto. 

§ 2526. Duties and powers of tax commission. 

(1) Administration and enforcement. — The South Carolina tax commission 
shall administer and enforce the taxes imposed by §§ 2521 through 2553. It 
shall have power to enter upon the premises of any taxpayer and to examine 
or cause to be examined by any agent or representative designated by it 
for that purpose, any books, papers, records, or memoranda bearing upon the 
amounts of taxes payable and to secure other information directly or indi- 
rectly concerned in the enforcement of sections 2521 to 2553. County treas- 
urers and other county officers, designated by the tax commission, shall as- 
sist in the administration of said sections by distributing regulations, giving 
information, selling stamps, reporting violations of said sections and in 
other ways not inconsistent with their respective offices, to the extent and in 
the manner required by regulations of the tax commission. 

(2) Penalty for interfering with inspection. — Any person, firm, cor- 
poration subject to this tax, engaging in or permitting such practices as 
are prohibited by regulations of the tax commission, or in any other prac- 
tice which makes it difficult to enforce the provisions of this article by in- 
spection, or if any person, firm or corporation, agent or officer thereof, who 
shall upon demand of any officer or agent of the South Carolina tax commis- 
sion, refuse to allow full inspection of the premises or any part thereof or 
who shall hinder or in any wise delay or prevent such inspection when de- 
mand is made therefor, shall be deemed to be guilty of a misdemeanor, and 
shall, upon conviction, be fined not more than two hundred ($200.00) dollars 
for each offense, or imprisonment for a period not exceeding (60) days, or 
both, in the discretion of the court. 

(3) Clerks of court and registers of mesne conveyance not to record 
unless stamped — penalty. — Clerks of court and registers of mesne convey- 
ance shall not record any conveyance or other instrument which may be 



Page 281 Miscellaneous State Revenue Laws § 2527 

taxable under the provisions of sections 2521 to 2553 without said convey- 
ance or other taxable instrument having attached thereto the revenue 
stamps required by the provisions of said sections and all conveyances or 
other taxable instruments shall have set forth in and as a part of said con- 
veyance or other taxable instrument the true, full and complete considera- 
tion thereof, paid or to be paid, delivered or to be delivered, and such in- 
strument shall not be recorded unless such true, full and complete consid- 
eration is set forth therein. Any clerk of court or register of mesne convey- 
ance who shall record any deed or other taxable instrument either with- 
out the proper revenue stamps affixed thereto or without a statement therein 
showing the true, full and complete consideration, shall be deemed guilty 
of a misdemeanor, and, upon conviction, shall pay a fine of not less than ten 
($10.00) dollars, nor more than one hundred ($100.00) doUai's for each of- 
fense: jDrovided, that the South Carolina tax commission shall have power 
to remit the said penalty in part or in whole: provided, further, that if any 
deed or other taxable instrument is presented for recording to any clerk of 
court or register of mesne conveyance without showing the true, full and 
complete consideration therein, the clerk of court or register of mesne 
convej^ance shall record the same only upon the receipt of an affidavit, exe- 
cuted by a responsible person connected with the transaction and showing 
such connection setting forth the true, full and complete consideration 
thereof, paid or to be paid and revenue stamps shall be affixed to the deed 
or other taxable instrument, in accordance with the value shown in the 
affidavit. The clerk of court or register of mesne conveyance shall file all 
such affidavits in his office. 

(4) Administration by tax commission. — The administration of sections 
2521 to 2553 is vested in the South Carolina tax commission, which shall 
prescribe rules and regulations pertinent to the enforcement of said sec- 
tions. 

(5) Recording raises presumption of compliance. — Provided, that when 
any instrument shall have been recorded it shall be presumed that all re- 
quirements of law affecting the title to the property so conveyed have been 
complied with. 

1932 Code, § 2526; 1928 (35) 1089; 1930 (36) 1354. 

See gsnerally, Wingfield v. South S. E. 421, 21 F. S. 785. 
Carolina Tax Comm., 134 S. C. 251, 131 

BUSINESS LICENSE 

§ 2527. Business license tax. 

(1) Persons, firms and corporations liable. — Every person, firm or corpo- 
ration doing business within the State of South Carolina and engaging in 
the business of selling such articles or commodities as are named in this 
section, for the privilege of carrying on such business shall be subject to 
the payment of license tax which shall be measured by and graduated in 
accordance with the volume of sales of such person, firm or corporation 
within the State: provided, that every person, firm, corporation, club or as- 
sociation who sells and or stores and or receives for the purpose of distri- 
bution to any person, firm or corporation, club, association, any shot gun or 
other shells or cartridges and or manufactured tobacco products, and/or 
playing cards otherwise taxable under the provisions of sections 2521 to 2553 



§ 2527 Civil Code Page 282 

shall pay the tax at the rates herein provided for the sale of such articles. 

See § 2555-2 for additional license tax on above products acquired without State 
for use in this State. 

(2) Licenses required. — Every person, firm or corporation engaged in 
the business of purchasing, selling or distributing within this State, cigars, 
cheroots, stogies, cigarettes, snuffs, smoking or chewing tobacco, either or 
all, shall within thirty (30) days after the approval of sections 2521 to 2553 
file with the South Carolina tax commission an application for a license 
permitting them to engage in such business. The application for licenses 
shall be filed on blanks to be furnished by the South Carolina tax commis- 
sion for that purpose and shall contain a statement including the name of 
the individual, the name of the partnership and of each individual partner, 
or corporation, the post office address and the nature of business, whether 
wholesale or retail, in which engaged. In case any business is conducted at 
two or more separate places, a separate license for each place of business 
shall be required: provided, that any person, firm or corporation hereafter 
intending to engage in the business of buying, selling or distributing cigars, 
cheroots, stogies, cigarettes, snuffs, smoking or chewing tobacco^ shall, 
precedent to engaging in such business, file an application for a license in 
the manner and form hereinabove required. Upon receipt of an applica- 
tion for a license to engage in the business above set forth the South Caro- 
lina tax commission shall issue to such applicant a license permitting the 
purchase, sale and distribution of the articles referred to in this section. 
Such license shall be displayed at all times in some conspicuous place at or 
in his or its place of business easily seen by the public. Nothing herein 
shall be construed as requiring a license for the privilege of buying, selling 
or distributing leaf tobaccos: provided, further, that the tax commission 
may reclassify a person, firm or corporation as a wholesaler or retailer as 
may be just and proper according to the business done: provided, further, 
that every retail dealer when filing application for license shall state tTie 
kind and nature of business engaged in, whether drugs, grocery, hardware, 
general merchandise, etc. 

(3) License may be revoked or restored. — In addition to the penalties 
imposed in §§ 2521 to 2553 and after conviction for a second offense by a 
court of competent jurisdiction for any violation of the provisions of sec- 
tions 2521 to 2553, the South Carolina tax commission may revoke any li- 
cense which may have been issued to the party or parties adjudged guilty 
by the court, and upon good cause shown by party whose license has been 
revoked, may issue a new license when, in its discretion, such applicant 
conforms to the provisions of said sections. No license issued permitting 
the sale and distribution of tobacco products shall be transferable, and any 
license issued to any individual, firm or corporation who shall afterwards 
retire from business, shall be null and void: proinded, that anyone may be 
allowed to operate for ten (10) days after purchase of stock in bulk, pend- 
ing granting of license, upon application made promptly upon such pur- 
chase. 

(4) Penalties for operating without license. — Any person, firm or cor- 
poration engaging in the business of buying, selling, or distributing within 
this State, cigars, cheroots, stogies, cigarettes, snuff, smoking tobacco, chew- 
ing tobacco, without having secured the required license from the South 



Page 283 Miscellaneous State Revenue Laws § 2527 

Carolina tax commission shall be guilty of a misdemeanor, and, upon con- 
viction by a court of competent jurisdiction, shall be fined not less than 
twenty ($20.00) dollars, nor more than one hundred ($100.00) dollars, or 
imprisoned not more than thirty (30) days for each and every offense: 
provided, however, that the provisions set forth above shall not apply to 
churches, schools and charitable organizations operating booths at state, 
county, and community fairs: provided, further, that the provisions above 
set forth shall not apply to school or church entertainments. 

(5) Tobacco products — cartridges and shells — playing cards. — There 
shall be levied, assessed, collected and paid in respect to the articles con- 
taining tobacco enumerated in this section, the following amounts: 

(a) Little Cigars. — Upon cigars of all descriptions made of tobacco, or 
any substitute therefor, and weighing not more than three (3) pounds per 
thousand, one ($0.01) cent for each ten (10) cigars, or fraction thereof. 

(b) Cigars. — Upon cigars of all descriptions made of tobacco, or any sub- 
stitute therefor, and weighing more than (3) pounds per thousand, retail- 
ing for three and one-third (0.03-l'3) cents each, or less, three ($3.00) dol- 
lars per thousand. 

(c) Cigars. — Upon cigars of all descriptions made of tobacco, or any 
substitute therefor, and weighing more than three (3) pounds per thou- 
sand, retailing for over three and one-third (0.03-1/3) cents each, ten 
($10.00) dollars per thousand. 

For the purpose of computing the tax, cheroots, stogies, etc., are hereby 
classed as cigars. 

(d) Cigarettes. — Upon all cigarettes made of tobacco or any substitute 
therefor: upon each package retailing for five ($0.05) cents, or less, one 
($0.01) cent; upon each package retailing for more than five ($0.05) cents 
each an additional one ($0.01) cent for each five ($0.05) cents, or fractional 
part thereof of the retail selling price in excess of five ($0.05) cents; 

(e) Snuff and Chewing Tobacco. — Upon snuff and chewing tobacco, one 
($0.01) cent for each three ounces or fractional part thereof; 

(f) Smoking Tobacco. — Upon all smoking tobacco, including granulated, 
plug cut, crimp cut, ready rubbed and other kinds and forms of tobacco 
prepared in such manner as to be suitable for smoking in a pipe or ciga- 
rette: upon each package retailing for five ($0.05) cents or less, one ($0.01) 
cent: upon each package retailing for more than five ($0.05) cents each an 
additional one ($0.01) cent for each five cents or fractional part thereof of 
the retail selling price in excess of five ($0.05) cents; 

(g) Cartridges and Shells. — Upon all shot gun or other shells, two 
($2.00) dollars per thousand rounds. 

Upon all cartridges, twenty-three (23) caliber or greater, two ($2.00) dol- 
lars per thousand rounds. 

(h) Playing Cards. — Upon all playing cards a tax of five ($0.05) cents on 
each fifty ($0.50) cents or fractional part thereof of the retail selling 
price, the stamps in all such cases to be affixed to the individual package. 

(6) Application. — (a) Whenever in this section reference is made to 
manufactured tobacco products manufactured or imported to sell at a cer- 
tain price, as the basis for computing the tax, it is intended to mean the or- 
dinary, customary or usual price paid by the consumer for each individual 
cigar, package of cigarettes, package of smoking tobacco, etc. (b) When the 



§ 2527 Civil Code Page 284 

retail or selling price is referred to in sections 2521 to 2553 as the basis for 
computing the amount of stamps required on any article, it is intended to 
mean the retail or selling price of the article before adding the amount of 
the tax. (c) When any articles or commodities subject to tax in said sec- 
tions are given as prizes on punch boards, shooting galleries, etc., the tax 
shall be based on the ordinary selling price of such articles. 

(7) Method and time of affixing stamps. — The license taxes imposed by 
this section shall be paid by affixing stamps in the manner and at the time 
herein set forth. In the case of cigars, stogies, cheroots, and chewing to- 
bacco, the stamps shall be affixed to the box, or container, in which or from 
which normally sold at retail: provided, that wholesalers and jobbers shall 
affix the required stamps within seventy-two (72) hours after such to- 
bacco products are received by them: provided, further, that any retailer 
shall have twenty-four (24) hours within which to affix the stamps after 
such tobacco products are received by him, or them: provided, however, in 
the event such tobacco products are manufactured within the State of 
South Carolina and sold to consumers, such products shall be stamped by 
the manufacturers when and as sold, but where such tobacco products are 
sold to bona fide wholesale and retail merchants, such products shall be 
stamped by wholesale and retail merchants within the time required in 
this section. Provided, however, the tax commission may, in its discretion, 
where it is practical and reasonable for the enf